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(영문) 대구지방법원 2012.07.25 2012고정1601

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 8,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The defendant is a person who is engaged in agricultural products distribution business under the trade name of Daegu Seo-gu B.

1. On January 31, 201, the Defendant submitted to the Government a list of total tax invoices by false place of sales equivalent to KRW 266,00,000,000, in total, as shown in the list of crimes in the separate sheet, including the submission of the list of total tax invoices by false place of sales, even though there was no fact that the Defendant had supplied goods or services equivalent to KRW 60,000,000 in the supply price C to the above office.

2. On February 10, 201, the Defendant submitted to the Government a false list of total tax invoices by seller equivalent to KRW 328,275,00,00 of the value of supply as shown in the separate list of crimes, including the submission of a false list of total tax invoices by seller, as if he/she received goods or services equivalent to the above value of supply from D, even though he/she did not receive goods or services equivalent to KRW 209,10,000 from D.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. A written accusation;

1. A list of total accounts by customer and purchase;

1. Application of Acts and subordinate statutes to a copy of the answer;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter “former Punishment of Tax Evaders Act”) concerning the crime

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the former Punishment of Tax Evaders Act;

1. Articles 70 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;