logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 부산지방법원 동부지원 2017.08.24 2017고단356
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

[Reference Facts] Around March 9, 2015, the Defendant sold D the land located in E and F and the building “Gel” on the land owned by the Defendant at KRW 3.7 billion.

On March 9, 2015, the Defendant received down payment KRW 500 million from D as a check, and transferred the KRW 300 million among them to the Defendant’s account. On April 15, 2015, the Defendant received KRW 300 million out of the intermediate payment KRW 800 million from D as a check, received the remainder of KRW 500 million as a check, and transferred it to the Defendant’s account. On April 22, 2015, the Defendant received the remainder of KRW 2.4 billion from D to the Defendant’s account.

[Criminal facts] A person without tax payment or a person who possesses property without tax payment shall not conceal such property for the purpose of evading or evading a disposition on default.

The Defendant, while operating Gelherel, was liable to pay the total value-added tax of KRW 60,000 and the total income tax of KRW 60,000 from around 2013, including “the value-added tax of the first half of 2013”.

On April 15, 2015, the Defendant received from D in cash KRW 300,00,000 as part payment of part payment of the said land and building in order to expect that the payment of transfer income tax equivalent to KRW 640,00,000 due to the transfer of the said land and building should be established around April 30, 205, and to evade the execution of the disposition on default on the Defendant’s property.

In addition, from around that time to June 3, 2015, the Defendant concealed the Defendant’s property by means of withdrawing the total of KRW 1,096,800,000 from the account under the name of the Defendant in cash, such as the entry in the list of offenses.

Summary of Evidence

1. Partial statement of the defendant;

1. An accusation, inquiry as to whether a taxpayer is delinquent, a full certificate of registered matters, a standard return and payment statement of transfer income tax, a payment statement, a transaction contract, an questionnaire, each check copy, a receipt, confirmation certificate, check transaction details, and the defendant's seal.

arrow