beta
Text
Defendant
A shall be punished by imprisonment with prison labor for eight months and by imprisonment for four months.
However, from the date this judgment became final and conclusive, Defendant.
Reasons
Punishment of the crime
1. From June 2009, Defendants A, as the general secretary of the I clan from around June 2009, was engaged in the duties of fund execution, property management, etc. while keeping the head of the clan and his seal imprint. Defendant B, from around June 2009, was engaged in the duties of accounting management, etc. as the auditors of the clan.
On July 28, 2009, the Defendants: (a) purchased a five-story commercial building in the Jung-gu, Seongbuk-gu, Sungnam-gu, in the name of a clan with the delegation of the clan; and (b) conspired to open up the difference in the purchase price; and (c) on July 28, 2009, the L Real Estate Office located in Yong-gu, Sungnam-gu, Sungnam-gu, which purchased the said commercial building with the purchase price of KRW 2.6 billion, prepared a sales contract stating the purchase price of KRW 2.6 billion, and paid to the seller the purchase price of KRW 2.6 billion as stipulated in the sales contract.
On August 27, 2009, the Defendants: (a) returned KRW 50 million after deducting KRW 30 million, such as capital gains tax and brokerage commission, from among the difference of KRW 80,000,000 from L Real Estate Office; and (b) divided KRW 25,00,000, the Defendants embezzled money kept by the Defendants for business purposes for clans.
B. Although the Defendants in breach of duty, as a general secretary and auditor of the clan, have a duty to not inflict property damage on the clans by filing a tax return in accordance with the legitimate purchase price, they reported tax amount of KRW 80,000,000,000,000 from the actual purchase price, and had a clan make a clan pay more than KRW 3.68,00,000,000 in Gyeonggi-do around August 2009, thereby allowing the clans to gain property profit equivalent to the above amount, and suffered damage to the clans.
2. Defendant A’s occupational embezzlement is the sum of capital gains tax and local income tax paid after selling 303, 801, and N apartment 134, 304, and 304, which are owned by the clan.