(영문) 부산고등법원 2013.09.12 2013노183
특정범죄가중처벌등에관한법률위반(조세)등
Text
The judgment below
The violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the violation of the Punishment of Tax Evaders Act.
Reasons
. After the issuance of the sales tax invoice, the aggregate of No. 945,45 won of value-added tax shall expire on January 26, 2012 (i.e., KRW 10,40,00 x 1/11) by fraud or other improper means; (ii) No. 945,45 won of value-added tax shall be evaded; (iii) No. 60-1 [Attachment Table 3] of Crimes (Attachment Table 3-1] No. 2; (iv) No. 1,9140,00 won shall be deducted from KRW 60; and (v) No. 96-1,60,000 shall be deducted from KRW 70; and (v) No. 1,680,000,000 shall be deducted from KRW 70; and (v) No. 206-1,6138,000 of the outstanding amount shall be deducted from KRW 160.7.7 billion.