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(영문) 울산지방법원 2020.10.07 2020고단3195

조세범처벌법위반

Text

Defendant

A The defendant shall be punished by imprisonment with prison labor for ten months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Reasons

Punishment of the crime

Defendant

A is a person who actually operated B in Ulsan-gun Group C from November 18, 2016 to September 30, 2018, and Defendant B is a corporation established for the purpose of manufacturing.

1. Defendant A

A. On April 10, 2017, the Defendant violated the Punishment of Tax Evaders Act due to the receipt of a false tax invoice, issued a false tax invoice of an amount equivalent to KRW 150,000,000 as if he had not been provided with goods or services from D, and issued a false tax invoice of an amount equivalent to KRW 2,50,000,000 from six companies in total, as shown in the separate sheet of crime, from January 10, 2018 to June 10, 2018.

B. On March 22, 2018, the Defendant violated the Punishment of Tax Evaders Act due to corporate tax evasion filed a corporate tax return for the year 2017 in Ulsan-gu, Ulsan-gu, Ulsan-gu, 49 on the 2017 of Ulsan-gu, the Defendant evaded KRW 94,529,738 of corporate tax for the year 2017 by fraud or other unlawful means by appropriating excessive costs by using the tax invoice received as if he did not receive any goods or services, such as the tax invoice as described in the preceding paragraph.

2. Defendant B, a Defendant’s employee, committed the act of violating the Punishment of Tax Evaders Act in the manner described in paragraph (1) in relation to the Defendant’s business at the time and place specified in paragraph (1).

Summary of Evidence

1. The Defendant’s legal statement E, a copy of the Defendant’s written preliminary return of value-added tax (the first half of 2017), the preliminary return of the general taxable person’s value-added tax (the second half of 2017), the final return of the general taxable person’s value-added tax (the first half of 2017), the final return of the general taxable person’s value-added tax (the second half of 2017), the preliminary return of the general taxable person’s value-added tax (the first revised return in 2017), the final return of the general taxable person’s value-added tax (the first revised return in 2017), and the general taxable person.

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