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(영문) 인천지방법원 부천지원 2012.12.06 2012고정1547

조세범처벌법위반

Text

Defendants shall be punished by a fine of five million won.

Defendant

A fails to pay the above fine; 50.

Reasons

Punishment of the crime

1. He/she shall not submit to the Government a list of total invoices by seller and seller without supplying or being supplied with any goods or services by fraud;

Nevertheless, on October 25, 2010, the Defendant submitted to the said tax office a list of total tax invoices, stating as if he/she was provided with goods equivalent to KRW 20,800,000 from E, even though he/she had not supplied or provided goods or services.

On January 25, 2011, the Defendant reported the value-added tax return for the second period of 2010 in Seocheon Tax Office, but did not supply goods or services, supplied goods equivalent to KRW 859,629,662 in total amount of supply value to “F”, and submitted the sales and total tax invoice for total supply value of KRW 853,109,269 in total from “E” to the said tax office, respectively, as if the Defendant were to receive goods equivalent to KRW 853,109,269 in total of supply value.

2. Defendant B, a representative of the Defendant, submitted to the above tax office a list of total tax invoices by seller and by seller, which was falsely entered as set forth in paragraph (1) with respect to the Defendant’s business.

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation;

1. A list of total tax invoices by customer (the second half of 2010);

1. A list of total tax invoices by seller (the second half of 2010);

1. Application of the statutes governing copies of tax invoices;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10(3)3 of the Punishment of Tax Evaders Act, and the selection of fines;

(b) Defendant B corporation: Articles 18 and 10 (3) 3 of the Punishment of Tax Evaders Act;

1. Defendant A at a workhouse: Articles 70 and 69(2) of the Criminal Act;

1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;