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(영문) 서울서부지방법원 2018.10.16 2018고정505
사문서변조등
Text

The defendant is not guilty, and the summary of the judgment of innocence is publicly notified.

Reasons

1. The summary of the facts charged is that the Defendant, on July 6, 2015, entered into a lease agreement with the Seoul Mapo-gu Seoul Metropolitan Government and the first floor store (hereinafter “instant store”) with the husband D, and was a lessee who was engaged in the instant mobile phone wholesale sales business at the instant store in the name of “E”, which was a lessee who entered into a lease agreement with the husband D, and, on December 2015, the Defendant consulted with F Tax Accountants who was a tax agent of the Defendant who was a tax agent in mind to convert the Plaintiff into a corporate entrepreneur from a private entrepreneur in the instant store. As a result, it is also possible to submit a lease agreement with F in relation to the lease agreement, stating that “where the corporation newly prepares a lease agreement entered as a lessee and the representative of the existing lessee and the corporation are identical, it is possible to request the lessor to confirm whether the lessor consented to the additional entry in the lease agreement in the lease agreement.”

However, the Defendant obtained consent from F without confirming whether the Defendant agreed to make an additional entry of the above contents in the lease contract with B and D.

On January 28, 2016, after completing the registration of incorporation of a corporation as “C”, requested F to deliver documents, such as the register of the corporation except the lease contract, to F and apply for the business to “E”.

F Reviewing the above documents reveals that there was an omission of the lease contract required for the application of a corporate entrepreneur by telephone from the defendant around that time, and that there was an agreement between the lessor and the lessee about the succession to the status of the lessor.

On July 6, 2015, the Defendant stated that “A corporation will succeed to the lessee’s status and submit to the tax office a copy of the monthly rent contract (hereinafter “instant monthly rent contract”) which was kept on July 6, 2015, stating that “A corporation will succeed to the lessee’s status,” and one copy of the monthly rent contract (commercial building) which is the joint name of B, D and Defendant through F.

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