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(영문) 대구지방법원 경주지원 2017.11.08 2017고단228

조세범처벌법위반

Text

Defendant

A Imprisonment for six months, the defendant corporation B shall be punished by a fine of 5,000,000 won, and the defendant corporation C shall be punished by a fine of 2,50.

Reasons

Punishment of the crime

[criminal record] Defendant A was sentenced to two years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Daegu High Court on December 1, 2016, and the judgment became final and conclusive on December 1, 2016, and is currently serving in the racing prison.

[2] Defendant A is a corporation that is established for the purpose of transportation business, and Defendant A is a corporation that is established for the purpose of waste recycling and disposal business. Defendant A is a corporation that is established for the purpose of transportation business. Defendant A is a corporation that is established for the purpose of waste recycling and disposal business.

1. Defendant A

(a) No one shall receive tax invoices from the Government without being supplied with goods or services by any false purchaser account statement related to the bank holding company B, or falsely enter and submit to the Government a sum table of tax invoices by the purchaser;

Nevertheless, the Defendant, at around October 23, 2013, submitted a list of the purchase account statements of KRW 3,142,804 from G registered as an individual business operator, even though he/she had not transported by G, who is an employee of the Bank of BankruptcyB, and submitted a list of the purchase account statements of KRW 3,142,804 from the G registered as an individual business operator, and from that time until July 27, 2015, “B” listed in the list of crimes (2) of the list of crimes in attached Table 5 from that time is deemed to be a clerical error of “K”, and thus, it shall be corrected.

A total sum of KRW 480,773,360, total sum from H, type I, and Chok J 23 times, the KGB submitted to the Government a sum table of the false tax accounts of each purchaser.

(b) No one shall receive a false tax invoice concerning the LABD and submit a list of the accounts by false purchasing companies to the Government without being supplied with goods or services, or falsely enter a list of accounts by purchasing companies and submit it to the Government;

Nevertheless, on October 31, 2012, the defendant did not carry the above H in the office of the special accounts of the KPPD.