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(영문) 서울북부지방법원 2017.01.24 2016고단3821

조세범처벌법위반

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The punishment of the accused shall be determined by imprisonment with prison labor for ten months.

However, the execution of imprisonment for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

From April 2013 to January 2016, the Defendant operated the garment Manufacturing Business Co., Ltd. Co., Ltd. in Dongdaemun-gu Seoul Metropolitan Government.

1. On July 10, 2015, the Defendant issued a false tax invoice of KRW 405,457,700 in total, as shown in the list of crimes in the attached Form, and issued three copies of a false tax invoice of KRW 405,457,70 in total, from that time to July 28, 2015, without being supplied goods or services equivalent to KRW 222,00,000,000 in the office of the Dispute Resolution Co., Ltd., and without being supplied goods or services equivalent to KRW 145,00 in D, the Defendant was issued one copy of a false tax invoice of KRW 405,457,70 in total, as shown in the list of crimes in the attached Form, and on July 10, 2015, without being supplied with goods or services equivalent to KRW 222,00,00 in total.

2. Submission of a false list of total tax invoices;

A. On July 25, 2015, the Defendant for the final return of January 2015, filed a final return on the value-added tax for the term of January 2015 with the Seoul East-gu Seoul Metropolitan Tax Office, and submitted to the tax office, a false list of accounts for accounts by customer as if he/she supplied goods or services equivalent to KRW 223,50,000, without supplying goods or services in D, and a false list of accounts for accounts by customer is entered in the sales office as if he/she was supplied with goods or services in amount to KRW 221,00,00,000, without having received goods or services from MTD from MT, and submitted a false list of accounts for accounts for each customer to the purchaser.

B. On January 25, 2016, the Defendant for the second final return on February 2015 filed a final return on the value-added tax with respect to the Seoul East-gu Seoul East-gu Tax Office, and filed a final return on the value-added tax for the second period of February 2015 with the Plaintiff, without any fact that the Plaintiff supplied goods or services to the LAC, and submitted to the tax office a false list of accounts for separate accounts of the seller, stating in falsity the total amount of 181,957,700 won as the Plaintiff supplied goods or services to the Plaintiff.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of a report on completion of investigation on data;

1. Each electronic tax invoice, each of the general public and tax persons.