조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.
Punishment of the crime
From September 10, 2012, the Defendant is a person engaged in petroleum retail business under the trade name “E gas station” in Chungcheong-gun D, Chungcheong-dong.
1. No tax evasion or tax refund or deduction shall be made by a farmer, person engaged in forestry, or fisherman for any other purpose by using or selling petroleum products to be used in agriculture, forestry or fishery;
Nevertheless, the Defendant, at the above gas station from February 28, 2013 to April 25, 2013, issued a refund of KRW 219,960,000, in total, tax, such as traffic tax, education tax, driving tax, etc., on the ground that, even though the Defendant did not sell a farmer’s transit for agricultural use and did not distribute it to the needy person, the Defendant sold 416,00 liter via agricultural use to the farmer, the Defendant filed an application for refund of tax-free or reduced tax amount, which was falsely imposed on the Youngdong Tax Office
Accordingly, the Defendant was refunded taxes by using and selling petroleum products to be used in agriculture, forestry or fishery for other purposes by farmers, persons engaged in forestry and fishermen.
2. No person liable to prepare and issue a tax invoice pursuant to the Value-Added Tax Act for violating the obligation to issue the tax invoice shall issue it;
Nevertheless, on February 28, 2013, the Defendant supplied 30,462,200 won to the needy and did not prepare and issue a tax invoice from that time to April 25, 2013, as shown in the separate crime list, even if the Defendant supplied via 606,795,760 won in total over 20 times as shown in the separate crime list, and did not issue a tax invoice.
Summary of Evidence
1. Defendant's legal statement;
1. Each police statement made to F, G, and H;
1. An accusation, a report on investigation into value-added tax, and a supplementary report;
1. Application of Acts and subordinate statutes to each shipment ticket, the return of value-added tax by general taxable persons, and the amount of tax additionally collected for illegal distribution of tax-free petroleum;
1. Relevant provisions concerning the facts constituting the crime and the Punishment of Tax Evaders where punishment is chosen;