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(영문) 의정부지방법원 2013.03.08 2011고단3642
조세범처벌법위반
Text

The prosecution of this case is dismissed.

Reasons

The summary of the facts charged in the instant case is as follows: (a) the Defendant: (b) around August 23, 2007, at no more than the Namyang-si; (c) even though he newly constructed the entire house in Namyang-si, he completed the preservation of ownership on August 30, 2006 under the name D; and (d) the purchaser entered into a contract to sell the purchase price of KRW 595 million to the purchaser, without completing the registration of ownership transfer under the name of the Defendant; and (b) immediately completed the registration of ownership transfer under the purchaser E without completing the registration of ownership transfer under the name of the Defendant; and (c) until July 23, 2009, the Defendant immediately issued the registration of ownership transfer to 10 persons totaled over 10 times, as described in the attached list of crimes, and sold the house by means of registration of name or interim omission, thereby evading the value-added tax and the comprehensive income tax as shown in the attached Form.

However, this may be discussed only when the head of a tax office, etc. files an accusation pursuant to Article 6 of the former Punishment of Tax Evaders Act (Act No. 8884). Since the complainant can acknowledge the fact that he/she revoked the accusation against the defendant on January 31, 2013, which was after the prosecution of this case, the indictment of this case is dismissed pursuant to Article 327 subparagraph 5 of the Criminal Procedure Act.

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