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(영문) 인천지방법원 2020.09.17 2019고단7592
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

Reasons

Punishment of the crime

Around April 23, 2015, the Defendant concluded a contract to sell B and C sites and buildings owned by the Defendant to D in aggregate amounting to KRW 2 billion, and entered the written indictment on April 23, 2015, and July 6, 2015, it appears that the date of receipt of intermediate payment is not clearly stated in the written indictment. According to evidence records 17, 20 pages, etc., the term " July 6, 2015" is recognized as the date of receipt of intermediate payment, and even if recognized as such, it appears that the Defendant would not suffer any disadvantage to the Defendant’s exercise of his/her right to defense. Thus, the foregoing additional statement is ex officio.

An intermediate payment of KRW 400 million was received as a check, and the same year

7. The balance 24. The balance 1.4 billion won received through the account number EF association account in the name of the defendant and for the same year.

7. 31. The capital gains tax liability of KRW 215,749,510 was established.

The Defendant deposited KRW 460 million in the above account number EF association account, and KRW 100 million in the account number GF association account in the name of the Defendant, among KRW 60 million in the check received as down payment and intermediate payment.

On May 6, 2015, the Defendant: (a) deposited KRW 10 million in cash from the above account number EF association account on May 6, 2015 for the purpose of evading a disposition on default without paying capital gains tax; and (b) as shown in attached Table 1, List 3, and List 5, the Defendant around that time.

9. up to 14. up to 14. A total sum of KRW 330,759,053 was withdrawn in cash.

On May 8, 2015, the Defendant continued to pay capital gains tax and to evade the execution of disposition on default, as shown in attached Table 2, including withdrawal of KRW 19 million in cash from the account number GF association account of the Defendant on May 8, 2015, and the same year from around that time as shown in attached Table 2.

7. up to 7. up to 10 times a total of KRW 80 million has been withdrawn in cash.

The defendant's account number E for the purpose of evading disposition on default without paying transfer income tax.

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