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(영문) 청주지방법원 2014.04.01 2014고정41

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

On February 11, 2014, the defendant was sentenced to a two-year suspended sentence of imprisonment with labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Daejeon High Court on February 11, 201, and the judgment became final and conclusive on February 19,

From April 1, 2010 to January 16, 2013, the Defendant actually operated C in Kim Jong-si Co., Ltd. and actually operated D Co., Ltd from October 1, 2012 to the same place.

The Defendant was issued 6 copies of the tax invoice under the Value-Added Tax Act (total supply value: 906,772,900 won) under the Value-Added Tax Act without being supplied with goods or services six times in total, as shown in the attached list of crimes, from December 31, 2011 to December 31, 2012, even though he did not receive goods or services from E on October 26, 2012, the Defendant was issued 6 copies of the tax invoice under the Value-Added Tax Act (total supply value: 906,72,900 won) on the date of preparation, although he did not receive any goods or services from E.

Summary of Evidence

[Attachment Table 1 201,072,90 won for supply value of No. 1 in the List of Offenses]

1. Defendant's legal statement;

1. Examination protocol of the accused by the prosecution (number 24 of evidence list, in particular one right 197, 198 pages of investigation record);

1. Part of the tax invoice issued by the Daegu Industrial Bank of Korea (No. 23 of the list of purchase and sale tax invoices, the list of evidence No. 153 of the investigation record);

1. Written accusation (Evidence No. 1, and, in particular, part concerning processing and purchase transaction with the Daegu Industrial Complex in the investigation record No. 7 pages) (the sum of supply values of the 645,760,00 won in attached Table 2 through 5, and the 59,940,000 won in the supply value of No. 6)

1. Defendant's legal statement;

1. Examination protocol of the accused by the prosecution (No. 48 No. 48 of the evidence list, in particular two rights 239, 242 of the investigation record);

1. Five copies of the tax invoice (No. 52 No. 52);

1. Processing No. 27 No. 27 of the evidence list in the accusation, in particular, E in two-thirds of investigation records and in the case of the Sil-jin.