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(영문) 부산지방법원 2014.05.29 2014고단512

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 this judgment becomes final and conclusive.

Reasons

Punishment of the crime

From February 1, 2011, the Defendant is a person operating a business entity called “C Information and Communications” that runs the business of installing Internet and AP television in Busan District B.

The Defendant introduced “E Information and Communications” and “F Information and Communications” companies from D to deduct the value-added tax of Celecommunication, and attempted to deliver tax invoices without supplying goods or services.

Around August 22, 2011, the Defendant received eight copies of tax invoices of KRW 41,800,000 from that time, instead of receiving the supply of goods or services, as indicated in the list of offenses, from June 20, 2012, without receiving the supply of goods or services, as indicated in the list of offenses, from that time, the Defendant received eight copies of tax invoices of KRW 312,530,50,000, in total, without receiving the supply of goods or services, as indicated in the list of offenses.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police interrogation protocol against the accused;

1. A written accusation;

1. Copies, such as the return of value-added tax on general taxable persons, the list of total tax invoices by customer;

1. A copy of tax invoice;

1. Application of Acts and subordinate statutes to investigation reports (reports, such as confirmation of capacity to pay fines by the accused);

1. Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 16, 2012); Article 10(3) of the Punishment of Tax Evaders Act on the crime committed

1. The former part of Article 37 of the Criminal Act, Articles 38 (1) 2 and 50 of the same Act to increase concurrent crimes;

1. Article 62 (1) of the Criminal Act on the stay of execution (Article 62 (1) of the Criminal Act on the grounds that the criminal defendant is the first offender, and that the criminal act in this case seems to be against

1. It shall be so decided as per Disposition for the reasons under Article 62-2 (1) of the Criminal Act, Article 59 of the Act on Probation, etc.;