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(영문) 서울중앙지방법원 2013.12.06 2013고합610

특정범죄가중처벌등에관한법률위반(조세)

Text

A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 1.3 billion won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a representative director of the F Co., Ltd. (hereinafter referred to as “F”) with the aim of soil construction business, steel and concrete construction business, mid-term rental business, construction service business, etc.

From 205 to 2008, the Defendant, from time to time, withdrawn funds from the above company as the representative director's provisional payments from time to time, and counted false expenses in 6,422,722,621 won by the representative director's provisional payments as of December 31, 2008, and then arranged the provisional payments by keeping the false expenses in the manner of keeping the account book as if they were recovered and paid.

Around 209, the Defendant, at the 6th floor of Seocho-gu Seoul Metropolitan Building 201, falsely counted expenses for mid-term rent 1, and calculated the same amount as annual payment, 150,49,710 won on January 15, 2009, 161, 495 won on March 281, 2009, 16,495 won, 317,659, 309, 209, 209, 209, 205, 209, 316, 205, 209, 305, 209, 205, 209, 316, 305, 205, 209, 316, 305, 205, 205, 209, 314, 206, 207, 209

In addition, around January 2010, the Defendant included false costs in the account book as if he paid KRW 6,493,349,883 from the above company as the mid-term rental fee.

The proceeds from a construction project, the construction period of which exceeds one year, shall be calculated by multiplying the amount of the construction contract by the working progress ratio, and the rate of the work progress shall be until the end of the relevant business year.