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(영문) 부산지방법원 2016.07.22 2016고정937
조세범처벌법위반등
Text

Defendant shall be punished by a fine of three million won.

Where a defendant fails to pay a fine, one hundred thousand won shall be the day.

Reasons

Punishment of the crime

On December 10, 2015, the Defendant was sentenced to imprisonment with prison labor for a two-year period for habitual fraud, etc. at the Busan District Court, and on March 31, 2016, the said judgment became final and conclusive.

No business operator shall be registered with another person's name for the purpose of evading taxes or evading compulsory execution of "2016 High 937".

Nevertheless, around August 8, 2014, the Defendant registered a business owner of the name “D” in the Gwangju-gu Gwangju Tax Office for the purpose of evading tax evasion or compulsory execution.

No person of the 2016 High 1677 shall intermediate another person's communications through telecommunications services provided by a telecommunications business operator or provide it for another person's communications.

On January 24, 2015, the Defendant: (a) expressed that he/she will give KRW 70,000 per mobile phone (USIM; hereinafter “the core chip”) to a mobile bulletin board; and (b) opened one mobile phone (F) in the name of the Defendant in the separate communications private person E; (c) around that time, he/she sent one chip of the above mobile phone to the Seoul Station using KTX-specific transmission.

was sent to a person whose name was not known.

Accordingly, the defendant provided telecommunications services provided by telecommunications business operators for the purpose of telecommunications.

Summary of Evidence

[2016 High Doz. 937]

1. The defendant's legal statement (the second public trial date);

1. A protocol concerning the interrogation of suspect C by the police;

1. A written accusation "2016 Gohap 1677;

1. The defendant's legal statement (the second public trial date);

1. Statement of the police statement related to G;

1. Telecommunications replies;

1. Previous conviction: Application of criminal history inquiry, investigation report (report on the result of confirmation of the previous conviction of the disposition), certificate of confinement, and copy of the judgment;

1. Article 11(1) of the Punishment of Tax Evaders Act (the point of registration of a business operator using another person's name), Article 97 subparag. 7 and Article 30 of the Telecommunications Business Act, and Article 11 of the Punishment of Tax Evaders Act (the point of providing a core chip) and Article 11 of the same Act concerning the crime shall be subject

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