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(영문) 인천지방법원 2017.09.06 2017고단4348
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

Reasons

Punishment of the crime

No person without a tax payment or a person who possesses property without a tax payment shall conceal or omit such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

Around August 29, 2014, the Defendant: (a) was well aware that “3,134 square meters of land of Incheon Nam-gu Incheon Metropolitan City D site”; (b) entered into a sales contract with E and entered into with the competent tax office, and was liable to pay the transfer income tax between KRW 3,134 square meters; (c) on the same day, the Defendant deposited KRW 18,00,000,000 after receiving KRW 630,000 from the above E from the point of Man-dong, Nam-gu, Incheon; and (d) deposited KRW 272 times from the time to December 10, 2014, as indicated in the list of crimes, by withdrawing in cash over several days.

Accordingly, the defendant concealed the defendant's property for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by the police with regard to F;

1. A written accusation;

1. Transfer income tax return;

1. Inquiry into whether arrears exist;

1. A certified copy of real estate registry;

1. A certificate of acquisition of E real estate and a certificate of remittance;

1. The loan table and each president of the National Agricultural Bank of South Dong, the loan table and each president of the National Agricultural Bank of Korea, the replacement table of the National Livestock Bank of Incheon, the replacement table of the National Agricultural Bank of Korea (hereinafter referred to as August 29, 2014), the replacement table of the replacement table of the number of new National Agricultural Bank of South dong, the replacement table of the number of new National Bank of South dong, the replacement table of the number of new National Bank of Korea ( October 29, 2014), the financial transactions of the new National Bank of South dong, the detailed statement of the deposit transactions of the National Bank of Korea, the deposit transactions of the National Bank of South dong, the financial transactions statement of the new National Bank of South dong, the transaction statement by check number, the transaction ledger by the number of new National Bank of South dong, and the transaction ledger applicable

1. Relevant legal provisions concerning facts constituting an offense and Article 7 Paragraph (1) of the Punishment of Tax Evaders Act (Selection of Imprisonment) [Defendant and defense counsel] of the Punishment of Tax Evaders Act (which means that the defendant and defense counsel only performed his obligation to the obligees and did not have intention to conceal assets;

The argument is asserted.

However, this Court.

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