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(영문) 대구지방법원 2014.03.13 2013고단7102

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

From 190 to 190, the Defendant is a person who has established and operated a main manufacturer of motor vehicle parts and plastic packaging materials (main manufacturer)D in Gyeongldong-gun C.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

1. On July 25, 2010, the Defendant submitted a false list of total tax invoice by buyer to the Government by no later than 841,430,300 won in total of supply value by no later than January 25, 2012, as shown in the list of crimes in the separate sheet, as if he/she supplied goods or services to E (State) in spite of the fact that he/she had not supplied goods or services to E (State), the Defendant filed a false list of total tax invoice by no later than 841,430,300 won in total of supply value by no later than January 25, 2012.

2. On July 25, 2010, the Defendant submits a false list of total tax invoices by customer and the Defendant submitted to the Government a false list of total tax invoices equivalent to KRW 804,755,000 in total of supply values by January 25, 2013, as shown in the separate list of crimes, in the fact that the Defendant reported the value of value-added tax for the first time in January 2010 on the above old U.S. Tax Base, with respect to (State)D from E (State), notwithstanding the absence of the supply of goods or services from E (State), by preparing and submitting a false list of total tax invoices by customer and submitting it to E (State).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A copy of a list of total tax invoices by customer (Sales in 2010), a copy of a list of total tax invoices by customer (Purchase in 2010), a copy of a list of total tax invoices by customer (Sales in 201);

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