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Defendants are not guilty.
Reasons
1. The summary of the facts charged is that Defendant A is the representative director of the D Building No. 307 and Defendant B is a corporation established for the purpose of apartment construction project.
Defendant
A The defendant is liable to pay taxes collected by a person liable for extraordinary collection of local taxes unless there is any justifiable reason.
On April 22, 2014, the Defendant received a notice of special collection to pay KRW 26,281,460, the sum of KRW 26,605, and KRW 26,281,460, out of the extraordinary collection of local income tax, on March 2, 2013, from the collection of the amount of 38 years of age in Seoul Financial Bureau from the collection of the amount of 58 years of age in Seoul Financial Bureau, and KRW 24,653,110, and KRW 24,65, and KRW 46,60,00 from the special collection of local income tax on March 2, 2013
B. Defendant B Co., Ltd., at the above date, at the above time and place, caused A, the representative director of the Defendant, to commit the above violation.
2. Determination
(a) Article 131 of the Framework Act on Local Taxes (1) Where a person liable for extraordinary collection fails to collect a local tax without justifiable grounds, he/she shall be punished by a fine not exceeding ten million won;
(2) Where a person liable for extraordinary collection fails to pay the tax collected without justifiable grounds, he/she shall be punished by imprisonment for not more than two years or by a fine not exceeding twenty
If the representative of a corporation (including an organization deemed a corporation under Article 13 of the Framework Act on National Taxes, which is applied mutatis mutandis pursuant to Article 147; hereinafter the same shall apply), or an agent, employee or other servant of the corporation or an individual commits an offence under this Section in connection with the business of the corporation or the individual, not only shall such offender be punished, but also the corporation or the individual shall be punished by a fine under the relevant provisions.
Provided, That this shall not apply where a corporation or an individual has not been negligent in giving due attention and supervision concerning the relevant duties to prevent such violation.
This section is newly established on December 2011.