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(영문) 대전지방법원 2017.10.27 2017고단2231
조세범처벌법위반
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A defendant shall be punished by imprisonment for six 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

On June 18, 2015, the Defendant registered “E” in the name of F with the aim of evading taxes or evading compulsory execution at the Daejeon Tax Office located in Daejeon, Daejeon, Daejeon, Daejeon, with the aim of evading taxes or compulsory execution, and operated the business by registering “E” in the name of F until January 2016.

Accordingly, the Defendant registered the business with another person's name for the purpose of evading tax evasion or compulsory execution, and operated the business with another person's name.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspect concerning F by the prosecution;

1. Statement made by the prosecution with regard to G;

1. Application of Acts and subordinate statutes to a written accusation by the head of the Daejeon Tax Office;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 11 (1) of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and the choice of imprisonment;

1. On the grounds of sentencing under Article 62(1) of the Criminal Act, the sentence shall be determined as ordered in full view of the following circumstances: (a) the Defendant’s age, sexual conduct, environment, motive, means and consequence of the commission of the crime; and (b) the conditions for the sentencing specified in the instant case, such as the circumstances after the commission of the crime.

Unfavorable circumstances: The defendant's registration of the business operator under the name of another person, and the circumstances favorable to the fact that the tax evasion was not made and the tax evasion was not made: The defendant shows his attitude to repent the wrong when he led to the crime; the defendant has no previous record of the same kind of crime.

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