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(영문) 수원지방법원 2014.03.27 2013고정3614
지방세법위반
Text

Defendant shall be punished by a fine of KRW 2,500,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The Defendant is the representative director of the “C Co., Ltd.” located in the first 211 of the Yeongdeungpo-gu Seoul Metropolitan Government building B.

(Gu) The Defendant is a person liable for extraordinary collection of local income tax that should specially collect local income tax pursuant to Article 179-3 (Special Collection) of the Local Tax Act and pay 10% of the specially collected tax amount by the 10th day of the month following the month in which

The defendant, while operating the above company, specially collected the respective pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata pro rata de

Summary of Evidence

1. Defendant's legal statement;

1. Statement of D police statement;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 84 of the former Local Tax Act (Act No. 10012), Article 13 (2) of the Punishment of Tax Evaders Act, and selection of fines concerning the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.

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