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(영문) 부산지방법원 2016.10.20 2016고정2165
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 3,000,000.

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

Reasons

Punishment of the crime

No person shall manufacture or sell alcoholic beverages without obtaining a license for alcoholic beverage sales business from the head of the competent tax office.

Nevertheless, the Defendant, without obtaining the aforementioned license from August 16, 2010 to December 31, 2010, purchased a small liquor and beer amounting to KRW 342,417,720 in total at 684 times as shown in the annexed crime sight sheet from around August 16, 201 to at least December 31, 201, and sold it to the Buddhist liquor business operators.

Summary of Evidence

1. Defendant's legal statement;

1. The suspect interrogation protocol of the police as to B;

1. Investigation report (as to confirmation of the purchase place of alcoholic beverages, official questions requested for cooperation in business, materials reply, and business unit taxation system);

1. Details of sales of home fluor alcoholic beverages;

1. Application of Acts and subordinate statutes to the accusation, a copy of an accusation, a statement of circumstances of offense, and a statement of treatment, a copy of a total sum of purchasers of a large quantity of alcoholic beverages at a large store, and a copy of a letter of termination of a large store purchaser

1. Article 6 of the Punishment of Tax Evaders Act and the selection of punishment concerning the facts constituting the crime, and Article 6 of the same Act;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

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