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(영문) 부산지방법원 2015.09.03 2014고정4921

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The Defendant is a person who operated O (in the location of Busan Jinsan-gu N) for the purpose of wholesale and retail business of food materials from around August 2011 to around 2013.

No one shall submit to the Government a list of total sales and purchase tax invoices under the Value-Added Tax Act, stating in falsity, without supplying or being supplied with goods or services.

1. Around January 27, 2012, the Defendant submitted a list of total tax invoices by customer, and entered the value of supply by customer as if the Plaintiff supplied the goods or services to P, although there was no supplying goods or services to P, the value of supply was stated in the Busan District Tax Office located in the Busan Dong-dong, Busan.

The Defendant, in addition to this, entered a false list of supply values of KRW 30,040,00 for AP restaurant, KRW 20,060,00 for supply value of KRW 20,00 for AR restaurant, KRW 15,009,00 for supply value, and KRW 10,060,00 for AS for supply value of KRW 211,979,00 for each seller’s tax invoice, and submitted it to an employee in default of name.

2. The Defendant submitted a list of total tax invoices by seller to the above date, time, and place, and submitted a false list of total tax invoices by seller as if the supply price was supplied with goods of KRW 269,285,00, even though there was no fact of being supplied with goods or services from DNA.

Summary of Evidence

1. Legal statement of witness AT;

1. A protocol concerning the suspect examination of the accused;

1. Value-added tax return:

1. The application of Acts and subordinate statutes to investigation closing reports;

1. Punishment of a tax offense under Article 10 (3) 3 of the Punishment of Tax Evaders Act (the point of entering and submitting a false list of the total tax invoices by customer, and the point of entering and submitting a false list of the total tax invoices by customer), and selection of each fine;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The main sentence of Article 186(1) of the Criminal Procedure Act to bear litigation costs.