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(영문) 의정부지방법원 고양지원 2013.06.27 2013고단320

조세범처벌법위반

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A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On November 15, 2012, the Defendant was sentenced to a suspended sentence of three years on May 21, 2013 for the violation of the Punishment of Tax Evaders Act by committing the crime of violating the Punishment of Tax Evaders Act at the Goyang Branch of the District Court.

In spite of the fact that no one is supplied with goods or services, or falsely enters the aggregate balance sheet under the Value-Added Tax Act and submits it to the Government, the Defendant, as the representative of D and E, issued or received false sales tax invoices in the actual operation of D and E, together with the employee F, with the employee F, and conspired to report them to the tax office.

1. The Defendant submitted a false tax invoice related to “G” in collusion with F on July 25, 2007 by supplying goods or services equivalent to KRW 4,00,000 in supply value to “J” and delivering one tax invoice to 10 companies in total as shown in attached Table 1.1, as shown in attached Table 1.1, the Defendant supplied goods or services equivalent to KRW 107,550,000 to 10 companies in total and delivered 13 copies of tax invoices, as if the Defendant supplied goods or services to 10 companies in total, and delivered 13 copies of tax invoices.

In addition, the Defendant’s list of crimes in attached Form nine times from the above date to July 25, 2011.

1. Upon filing a value-added tax return as described above, a total of 136 companies supplied goods or services equivalent to KRW 2,274,820,000, and issued a tax invoice of KRW 193, a false entry was made in the list of buyer and buyer.

2. The Defendant who submitted a false list of total tax invoices related to “G” in collusion with F, is in the Dong-dong-gu, Yongsan-si on January 25, 2009.