{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-12-07",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-60_2010-12-07.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4571&type=1563347022&cHash=6fa2b1ad3943e1ba8761e3881645493b",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/60"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 07.12.2010 I/1-2010/60"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 07.12.2010 I/1-2010/60"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 07.12.2010 I/1-2010/60"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 248 Abs. 1 StG (sGS 811.1). Freispruch vom Vorwurf der Steuerhinterziehung, weil sich aufgrund der Akten und der Aussagen des Angeschuldigten vor Gericht nicht mit einer für eine strafrechtliche Verurteilung ausreichenden Genauigkeit schätzen lässt, in welchem Umfang der Umsatz über dem im Jahresabschluss ausgewiesenen lag (Verwaltungsrekurskommission, Abteilung I/1, 7. Dezember 2010, I/1-2010/60)."
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