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(영문) 광주지방법원 목포지원 2013.10.17 2013고단1053

조세범처벌법위반

Text

The punishment of the accused shall be set forth in six months.

Reasons

Punishment of the crime

The Defendant was sentenced to imprisonment with prison labor at the Seoul High Court on September 21, 2007 for rape on the part of the Seoul High Court on September 21, 2007, and was released on March 30, 2009 by the female prison on the parole on the parole on June 6, 2009.

The defendant is the operator of D Co., Ltd. located in Nam-gu Incheon Metropolitan City, and no person shall supply goods or services, and no person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering them falsely

1. Around April 26, 2010, the Defendant reported the value-added tax on the Incheon Tax Office, and submitted a false list of sales and purchase tax invoices stating the amount of KRW 179,700,000, even though the Defendant did not supply goods or services to E Co., Ltd. even though he did not supply goods or services to E Co., Ltd., but did not supply goods or services from F Co., Ltd., thereby being supplied goods or services equivalent to KRW 180,000,000.

2. Around July 26, 2010, the Defendant reported the value-added tax on the Incheon Tax Office, and submitted a false list of total sales tax invoices stating as if he was supplied goods or services equivalent to KRW 370,000,000, even though he did not supply goods or services to G Co., Ltd., the Defendant did not supply goods or services to F Co., Ltd., without being being supplied with goods or services, as if he were supplied goods or services equivalent to KRW 370,000,000.

Summary of Evidence

1. Partial entry of the first protocol of trial;

1. Each legal statement of the witness H and I;

1. Entry into a protocol concerning the examination of suspect by the prosecution against J;

1. Previous convictions in judgment: Application of Acts and subordinate statutes in which criminal records and personal identification and current status of confinement are recorded;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Article 35 of the Criminal Act for the aggravation of repeated crimes (for each crime in the market):

1. Of concurrent crimes, the first sentence of Article 37, Article 38(1)2 and Article 50 of the Criminal Code are added.