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(영문) 창원지방법원 통영지원 2012.08.31 2012고단382

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On July 14, 2011, the Defendant was sentenced to imprisonment with prison labor for a violation of the Act on Special Cases Concerning the Settlement of Traffic Accidents at the Changwon District Court for two years, and the said judgment became final and conclusive on the 22th of the same month.

The Defendant, as a public notice of the inspection “D” located in C at the time of the grace period, knew that the employees who reside in the grace period, etc. were entitled to special deduction of the amount of contribution to a non-profit organization, such as inspection, etc. within the limit of 10% of the remaining wage and salary income after making earned income deduction from their total wage and received a false donation receipt from the employees who need the donation receipt, but did not receive a false donation receipt from the employees at the request of the competent tax office, but did not receive a false donation receipt under the above inspection, the Defendant conspired with the employees to receive the income tax, national tax, by issuing a false donation receipt under the above inspection’s name from December 2, 2010 to January 201, the Defendant received a false donation receipt equivalent to the total amount of 364 of 778,435,000 won, as indicated in the attached list of crimes, and received a false donation receipt in collusion with the employees at the competent tax office around March 26, 2011.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement of E and F;

1. A written accusation;

1. Investigation report (No. 15 No. Serials of Evidence list);

1. A report on the closure of the investigation of a tax offense, a report on the investigation of the relevant offense, the circumstances of the relevant offense and a written opinion;

1. A previous conviction in judgment: An inquiry report, such as a criminal history record, an inquiry report on the history of disposition, a report on the results of confirmation, and the application of Acts and subordinate statutes;

1. Article 3 (1) of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act and Article 30 of the Criminal Act and the choice of imprisonment for a crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The Criminal Act, the suspension of execution;