(영문) 수원지방법원 2019.08.30 2019고단849

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(영문) 수원지방법원 2019.08.30 2019고단849

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

Reasons

Punishment of the crime

The defendant was legally married with B, and around August 8, 2018, there was a divorce between B and the defendant.

No person liable for duty payment or a person who occupies property of a taxpayer shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default.

Around September 9, 2016, the Defendant: (a) transferred KRW 1,515,527,400 to C, etc., “C,” and reported that he/she would pay KRW 250,750,860 as capital gains tax on the Suwon Tax Office around November 30, 2016; (b) entered into a contract between B and the Defendant that he/she would transfer ownership of “C,” under the name of B, as of November 25, 2016, for the purpose of forecasting and evading the imposition and disposition of capital gains tax in accordance with the capital gains tax unpaid book; and (c) transfer ownership of the said apartment under B and the name of B around November 28, 2016.

Accordingly, the defendant entered into a false contract for the purpose of evading or evading the execution of the disposition on default.

Summary of Evidence

1. Each legal statement of the defendant and B in part;

1. Examination protocol of the accused by prosecution;

1. Standard return and calculation statement of capital gains tax, calculation statement of capital gains amount, appraisal statement, registration certificate (collective building), and marriage relation certificate (a police interrogation protocol against B is a police interrogation protocol of accomplice and it cannot be admitted as evidence unless the defendant consented to the purport that the defendant denies the contents, and the adoption decision of evidence is revoked) applying statutes;

1. The defendant and his/her defense counsel regarding the determination of the relevant legal provisions on the crime, Article 7(1) of the Punishment of Tax Evaders Act, the defendant and his/her defense counsel's assertion regarding the crime of this case, since the gift in this case was made as a division of property during the process of divorce and thus is a true donation contract

참조조문

-조세범 처벌법 제7조 제1항

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