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(영문) 서울중앙지방법원 2014.11.06 2014고합580
특정범죄가중처벌등에관한법률위반(조세)
Text

Defendant shall be punished by imprisonment for a term of two years and six months, and fine of KRW 4,000,000.

The above fine shall not be paid by the defendant.

Reasons

Punishment of the crime

1. The term "basic facts and gold bullions" means gold in the form of raw materials, such as gold ingot and dudot, the net gold of which is not less than 9.5%.

From July 1, 2003, the special taxation system of value-added tax on the transaction of gold bullion for a temporary period from July 1, 2003 (where gold bullion wholesalers, etc. meeting certain qualifications supply gold bullion to tax-free business operators recommended by tax-free business operators, such as the Federation of Predivers Processing Cooperatives of Korea, etc., if gold bullion is supplied to other business operators, value-added tax has been collected from the business operators who are supplied with the gold bullion and pay value-added tax to the head of tax office).

Accordingly, a number of gold bullion-related companies abuse the above special taxation system, thereby occupying their respective locations in a series of trade systems leading to the import wholesale export according to their financial capacity, qualifications for handling tax-free gold bullion, and credit rating in the above market. ① The importing company imported the value-added tax exemption gold bullion from overseas exporters and sold it to the primary wholesale company as tax-free; ② the primary wholesale company (the continuous "tax-free wholesale company") sells the purchased gold bullion to the secondary wholesale company as tax-free; ③ the secondary wholesale company (the continuous "exploitation company") sells the gold bullion purchased as tax-free gold bullion to the third wholesale company by converting it into the tax-free gold bullion purchased into the third wholesale company and selling the gold bullion from the third wholesale company; ③ the secondary wholesale company (the continuous "exploitation company") sells the gold bullion purchased as tax-free gold bullion to the third wholesale company; and ④ the profits from the third wholesale company (the value-added tax should be added if it is evaded through the collection of the transaction price).

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