beta
대구지방법원 2016.04.04 2016고정303

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The Defendant operated D to provide interior and electrical construction services in Daegu Suwon-gu C.

On January 25, 2011, the Defendant reported the value-added tax on February 2, 2010 at the Dong-gu tax office located in 895, Daegu-gu, as compensation for state bonds, at the same time. On January 25, 201, the Defendant submitted to Company E a list of accounts for separate tax accounts with false statement as to the supply price of the goods equivalent to KRW 180,000,000 in total, although there was no fact that the goods or services were supplied to Company E, the Defendant submitted a list of accounts for separate tax accounts with false statement as to the supply price of the goods or services amounting to KRW 250,00,000 in total, although the Defendant did not receive the goods or services from Company F.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. H's certificate;

1. A written accusation;

1. Each investigation report (to attach specified written accusations and attach written rulings related to E Company I);

1. A statement of completion of the data survey;

1. Application of the statutes governing copies of tax invoices;

1. Relevant provisions of the Act on the Punishment of Tax Evaders (amended by Act No. 11210, Jan. 26, 2012) and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the crime;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrent crimes in Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of a fine prescribed in the crime of violation of the Punishment of Tax Evaders Act is aggregated);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;