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(영문) 서울동부지방법원 2020.03.27 2020고정59
조세범처벌법위반
Text

The prosecution of this case is dismissed.

Reasons

1. No person liable to pay taxes or a person who occupies property of a person liable to pay taxes shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default;

On December 31, 2015, the Defendant reported after the gift tax deadline to the head of Sungdong Tax Office and was in an objective condition to receive delinquent taxes such as expected notice of gift tax payment.

Nevertheless, on April 11, 2016, the Defendant omitted the property by filing a transfer registration with D on the ground of donation to the Defendant’s wife, at the Seoul Dong District Court’s office in Gwangjin-gu Seoul Special Metropolitan City, Dong-gu Seoul Special Metropolitan City, and at the Seoul Seongdong-gu Seoul Special Metropolitan City Seoul Special Metropolitan City Seoul Special Metropolitan City Dong District Court’s office, on the ground of donation.

2. The charges charged are those falling under Article 7 (1) of the Punishment of Tax Evaders Act, and prosecuted only upon accusation by the Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of a tax office pursuant to Article 21 of

According to the records, the director of the Seoul Regional Tax Office may recognize the withdrawal of the accusation against the defendant on March 9, 2020, which was after the public prosecution of this case was instituted.

Therefore, the prosecution of this case is dismissed in accordance with Article 327 subparagraph 5 of the Criminal Procedure Act.

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