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(영문) 서울중앙지방법원 2016.02.18 2014고단10211
조세범처벌법위반
Text

The defendant shall be innocent.

Reasons

1. From March 30, 2009 to June 14, 2011, the Defendant evaded income tax of KRW 238,571,454 won in total, including KRW 64,298,702, income tax in 2010, income tax of KRW 90,958,301, income tax of KRW 83,314,451 in 201, income tax of KRW 238,571,451 in total, as income tax of KRW 238,571,451 in 201.

2. Determination:

A. The following facts are acknowledged according to each evidence submitted by the prosecutor and the defense counsel of the defendant.

① On December 1, 2002, the Defendant opened the above E-type E (hereinafter “instant hospital”) and operated it as G with G from July 2, 2004, terminated the dynamic relationship with G on September 3, 2008. From March 30, 2009, the Defendant operated the said F jointly with the said F and operated it solely from May 31, 201 to the present day.

② As a result of conducting a high strength tax investigation (hereinafter “instant tax investigation”) with respect to the instant hospital from July 26, 2012 to December 22, 2012, the Seoul Regional Tax Service Commissioner is suspected to evade income tax by reducing income by voluntarily destroying the records of the surgery related to the instant hospital while performing sex surgery, etc. and keeping the generated cash sales revenue separately.

Meanwhile, during the three taxable years from January 1, 2009 to December 31, 2011, namely, during the three taxable years from 2009, 2010, and 2011, the entire amount of KRW 6,263,164,673, which was deposited on several occasions by dividing the total amount of KRW 20 million in cash into the 111 deposit account, including two business accounts in the name of “H Council member,” two personal accounts in the name of “F” operated separately by the instant hospital and the Defendant, and seven personal accounts in the name of the Defendant.

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