beta
(영문) 대구지방법원 2014.06.19 2014고단2137

조세범처벌법위반

Text

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 1.5 million won, respectively.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

A is a person who actually operates the above company while working as the representative director of the corporation B located in Daegu-gu, Seogu, and the defendant corporation B is a corporation established for the purpose of textile manufacturing and sales business.

A person liable to submit a list of total tax invoice by buyer to the Government under the Value-Added Tax Act shall not submit a false list thereof.

1. Defendant A

A. On July 25, 2009, the Defendant filed a final return on the value-added tax base for the tax year of 2009 from the Seogu Daegu Tax Office located in the 3 Dong 497-5, Daegu-gu, Daegu-gu, Daegu-gu, 200. The Defendant submitted a false statement on the total amount of KRW 810,118,635, which was supplied without issuing sales tax invoices to all eight enterprises, as if he supplied goods or services equivalent to KRW 1,206,937,39 in total during the said taxable period from the said stock company B.

B. Around January 25, 2010, the Defendant filed the final return of value-added tax for the second period of 2009 with the Daegu District Tax Office (hereinafter “Seoul District Tax Office”) on the following grounds: (a) even though the Defendant supplied goods or services equivalent to the total of KRW 1,391,705,836 during the said taxable period from the said Co., Ltd. to ten companies, the Defendant omitted sales equivalent to the total of KRW 870,181,734, which were supplied without issuing sales tax invoices, and submitted a false list of the total of KRW 521,524,102, as if he supplied goods or services in total.

C. On July 25, 2010, the Defendant filed a final return of value-added tax for the first period of 2010 from the Daegu District Tax Office at the same time around July 25, 2010, and the Defendant supplied goods or services equivalent to the total amount of KRW 1,437,815,052 during the said taxable period from the said stock company B to the said nine companies, but supplied them without issuing sales tax invoices to the total of nine companies, such as Ept.

참조조문