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(영문) 전주지방법원 2018.01.12 2017고정799
지방세기본법위반
Text

Defendant shall be punished by a fine of KRW 5,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

On February 15, 2016, the Defendant was sentenced to five years for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), the crime of forging private documents, the crime of forging the above investigation document, the crime of altering private documents, the crime of falsifying the document, the crime of giving bribe, the crime of fraud, and the judgment became final and conclusive on January 12, 2017. On April 6, 2017, the Defendant was sentenced to imprisonment with prison labor for taking property in breach of trust at the Jeonju District Court on April 201, and the judgment became final and conclusive on August 12, 2017.

The defendant is the representative of the D Co., Ltd. located in Bupyeong-si C and the second floor and is obligated to collect and pay local taxes by special collection, and the local income tax collected specially shall be paid to the competent local government by the tenth day of the month following the month in which such collection is made, as prescribed by Presidential Decree.

Nevertheless, on March 11, 2014, the Defendant did not pay the special amount of local income tax of KRW 6,136,940 in total over 43 times, as shown in the separate sheet of crime, to March 31, 2016, even though the Defendant was notified of the payment of KRW 138,420 of the special amount of local income tax to the local income tax to the local income tax to the local income to be accrued on November 201, 2013, without justifiable grounds.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A written accusation;

1. The list of arrears;

1. Partial certificates of registered matters (D Co., Ltd.);

1. Data concerning special collection of local income from the National Tax Service;

1. Previous conviction: Application of a written inquiry about criminal history, a written reply to inquiry about criminal history, reporting prior convictions, and results of confirmation;

1. Article 131(2) of the relevant Act and the Framework Act on the Local Tax of the Selection of Punishment (amended by Act No. 14474, Dec. 27, 2016) concerning criminal facts

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The sentencing of Article 334(1) of the Criminal Procedure Act is advantageous to the reasons for the provisional payment order.

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