Решение по делу № 5-524/2016 от 12.07.2016

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Дело № 5-524/2016

Постановление

12 июля 2016 год поселок Дубки<АДРЕС>

Мировой судья судебного участка № 1 Саратовского района Саратовской области Корсакова Н.В., исполняющий обязанности мирового судьи судебного участка №2 Саратовского района Саратовской области,

при секретаре Рашидовой С.Х.,

рассмотрев в открытом судебном заседании дело об административном правонарушении  ч. 1 ст. 19.4 Кодекса РФ об административных правонарушениях,  в отношении Пастухова <ФИО1>,<ДАТА> года рождения, уроженца п. <АДРЕС> края, проживающего по адресу: <АДРЕС> область <АДРЕС> район с. <АДРЕС> -Курдюм ул. Б. Советская дом 62,

установил:

21 апреля 2016 г. о приглашении налогоплательщика на комиссию по легализации налоговой базы по налогу на доходы физических лиц направлено Пастухову В.А. почтой и получено последним лично 28.04.2016 года. В данном уведомлении было указано, что Пастухову В.А. необходимо явиться 30.05.2016 года на заседание комиссии по легализации налоговой базы по налогу на доходы физических лиц, однако не явился, не указав уважительных причин.

О времени и месте судебного заседания Пастухов В.А. извещался судом своевременно и надлежащим образом, в связи с чем, мировой судья определил рассмотреть дело в отсутствии Пастухова В.А.

Вина Пастухова В.А. в совершении административного правонарушения подтверждается полученными с соблюдением требований Кодекса РФ об административных правонарушениях доказательствами: протоколом об административном правонарушении № 74 от 21.06.2016 г.; уведомлением о вызове от 02.06.2016 года; уведомлением на комиссию № 47755 от 21.04.2016 г.; списком заказных отправлений, отчет об отслеживании с почтовым идентификатором, списком на отправку от 21.04.2016 г.; отчетом об отслеживании с почтовым идентификатором.

          В соответствии со ст. 26.11 Кодекса РФ об административных правонарушениях оценив по своему внутреннему убеждению, основанному на всестороннем, полном и объективном исследовании всех обстоятельств дела в совокупности, мировой судья приходит к мнению о правильной квалификации правонарушения, вмененного Пастухову В.А. по ч. 1 ст.19.4 Кодекса РФ об административных правонарушениях.

Мировой судья квалифицирует действия Пастухова В.А. по ч. 1 ст. 19.4 Кодекса Российской Федерации об административных правонарушениях, как неповиновение законному распоряжению или требованию должностного лица органа, осуществляющего государственный надзор (контроль), государственный финансовый контроль, муниципальный финансовый контроль.

При решении вопроса о назначении наказания мировой судья учитывает  характер совершенного Пастуховым В.А. административного правонарушения, обстоятельства смягчающие и отягчающие административную ответственность. Смягчающих и отягчающих административную ответственность обстоятельств мировым судьей не установлено. С учетом обстоятельств по делу, установленных в судебном заседании, мировой судья считает необходимым назначить Пастухову В.А. административное наказание, предусмотренное санкцией статьи, в виде штрафа. Руководствуясь ч. 1 ст. 19.4, ст. ст. 29.9, 29.10 Кодекса РФ об административных правонарушениях, мировой судья,постановил:

Пастухова <ФИО2>судья