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(영문) 대구지방법원 2012.09.26 2012고정2112

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 15,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The Defendant is a person who engages in wholesale and retail business of agricultural products under the trade name of Non-Party C with Non-Party C in Daegu Seo-gu.

No person shall submit to the Government the sales and purchase tax invoice by customer under the Value-Added Tax Act without supplying or being supplied with goods or services, entered falsely therein.

On July 25, 2010, the Defendant: (a) in Seogu Tax Office, Daegu, Daegu, 497-5, 2010, the Defendant supplied goods to the Defendant regardless of whether the goods were supplied or not; (b) however, from January 1, 2010 to June 30, 2010, “D” stated false facts as if the goods amounting to KRW 23,590,000 were supplied from Non-Indicted Party E’s E’s F; and (c) provided the goods totaling KRW 689,195,00 from four companies as shown in the list of crimes (1); and (d) supplied the goods totaling KRW 25,00 to Non-Party 20,00,000, including the supply price of the goods to Non-Party 1, 205, 205, and 25,000,000,000 won were supplied to Non-Party 2, 25, 2010.

Summary of Evidence

1. Partial statement of the defendant;

1. Police suspect interrogation protocol of the accused;

1. The written statement of the defendant;

1. Binding letter and written answer;

1. A transaction confirmation;

1. An investigation report (a list of purchasers and invoices by customer);

1. Application of Acts and subordinate statutes to written accusation;

1. Criminal facts;

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