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(영문) 수원지방법원 2018.04.13 2017노8646
조세범처벌법위반
Text

All of the appeals by prosecutors are dismissed.

Reasons

1. Comprehensively taking account of the evidence presented by the prosecutor on the grounds of appeal, the fact that Defendant A donated real estate owned by the principal to Defendant B for the purpose of evading a disposition on default and omitted property can be acknowledged.

2. 1) The lower court determined that Defendant A omitted the property with the sole evidence submitted by the Prosecutor for the purpose of evading disposition on default.

It is difficult to see

Based on the judgment, the Defendants were acquitted.

2) In light of the following circumstances acknowledged by the evidence duly adopted and examined in the lower court’s judgment, the evidence alone presented by the prosecutor that Defendant A donated real estate shares to Defendant B for the purpose of evading disposition on default.

It is difficult to see, and there is no other evidence to acknowledge it.

(1) Defendant A donated shares in the building stated in the facts charged to the above company for the purpose of improving the financial structure of B from investigative agency to the original trial.

was stated.

According to the financial position table (Evidence Record 53 pages) of Defendant B Co., Ltd., the net loss as of December 31, 2013 is KRW 9,230,697,969, KRW 14,277,753,624, and the net loss as of December 31, 2014 is KRW 14,277,753,624, and the total amount of capital as of December 31, 2013 is KRW -2,040, KRW 211,239, KRW 239, and KRW 7,087,26,894 as of December 31, 2014.

Since Defendant A transferred the pertinent real estate to a third party immediately after Defendant A donated the said real estate to Defendant B, the Prosecutor asserts that there is no effect of improving the actual financial structure due to the instant donation, but the transfer price of the real estate received belongs to Company B, and thus, the above assertion is difficult to accept.

② Even after Defendant A transferred real estate to Defendant B, Defendant A is based on a self-assessment statement (5-5-59 pages of trial records) on March 7, 2017.

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