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(영문) 부산지방법원 2014.02.07 2013고단6565

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Reasons

Punishment of the crime

On October 12, 2012, the defendant was sentenced to imprisonment with prison labor at the Busan District Court for fraud, and the judgment became final and conclusive on the same day.

The Defendant is the actual operator of C&C corporation located in Busan Dong-gu Btel 401 from around August 10, 2010 to September 23, 2011, and no person may issue or receive a tax invoice without being supplied with or being supplied with goods or services under the Value-Added Tax Act.

1. On January 31, 2011, the Defendant issued false tax invoices at the office of the said C Co., Ltd., and the fact was issued 20 copies of false tax invoices worth KRW 12,727,273, as if the Defendant supplied transit in spite of having not supplied transit to D gas stations. From around that time to September 20, 201, the Defendant issued 20 copies of false tax invoices worth KRW 1,437,118,212 in total to 10 business parties, including E gas stations, as shown in the list of crimes in the attached Table.

2. On August 31, 2011, the Defendant received a false purchase tax invoice equivalent to KRW 68,072,727 from the office of the said C Co., Ltd., one of the false purchase tax invoice at the same place as of September 5, 2011, and one of the false purchase tax invoice equivalent to KRW 1,190,400,000, respectively, at the same place as of September 5, 201.

Summary of Evidence

1. Defendant's legal statement;

1. Each police interrogation protocol concerning F and G;

1. A written accusation;

1. Each investigation report (Nos. 3, 6 through 8, 10, 12, and 14 in the list of evidence);

1. Previous records of judgment: Application of Acts and subordinate statutes concerning criminal records and investigation reports (report on previous records of disposition, results of confirmation, and attachment of judgment, etc.);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment, in respect of the relevant laws and sentences concerning the facts constituting the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. The Criminal Act among concurrent crimes.