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(영문) 서울북부지방법원 2014.11.07 2014고정2279

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 6,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The defendant is the representative of "C" of a new launch manufacturer B-24 located in Ansan-gu Mayang-gu B-24.

1. On January 26, 2012, the Defendant prepared and submitted a list of total tax invoice stating false facts as if the goods equivalent to KRW 15,00,000 were supplied to the above D during the second taxable period of February 2011, even though there was no fact that goods or services were supplied to D in Ansan-gu, 582-4, Ansan-gu, 201.

2. On July 24, 2012, the Defendant prepared and submitted a list of total tax invoices stating false facts as if he/she supplied goods or services to 19 companies, such as E, in spite of the fact that he/she had not supplied goods or services to 19 companies, such as E, during the first taxable period of January 2012, as shown in the list of crimes (number 2 through 20).

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement of F, G, H, I, J, K, L, M, N,O, P, Q, R, and S;

1. Each written statement in preparation of T, U, and V;

1. Written confirmation of facts;

1. A written accusation;

1. A report on the closure of investigation by a suspect of material facts;

1. Application of Acts and subordinate statutes to the total tax invoice by buyer (No. 2, 2011, 1, 2012);

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (it shall be added up after calculating a fine amount separately by the list of total candidates without applying Article 38 (1) 2 of the Criminal Act);

1. A fine of 6,00,000 won [A fine of 1,00,000 won = A fine of 5,00,000 won (a fine of 1,00,000 won in sales) (a fine of 5,00,000 won in sales)];

1. Articles 70 (1) and 69 (2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;