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(영문) 의정부지방법원 고양지원 2013.04.05 2013고정183

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 10,000,000.

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

Reasons

Punishment of the crime

1. The Defendant is the representative director B, who submitted a list of total tax invoices by false seller.

No one may submit to the Government a false list of total tax invoices by seller and seller without being supplied goods or services under the Value-Added Tax Act, but the Defendant entered the list of total tax invoices by seller and submitted it to the Government. On January 25, 2008, the Defendant entered the list of total tax invoices by seller and submitted it to the Government, as if he were supplied with goods and services equivalent to KRW 1,525,000,000, from October 1, 2007 to December 31, 2007, when filing a value-added tax return at the fourth-story Seoul Seocho-gu Seoul Metropolitan Government Office B office at the fourth floor of the Seocho-gu Seoul Metropolitan Government Seoul Metropolitan Building from October 1, 2007 to December 31, 2007.

2. The Defendant submitted a list of the total tax invoices by false seller to the Government, on the same date and place as in paragraph (1) above, entered a list of the total tax invoices by customer, and submitted it to the Government, as if he supplied the goods and services to the stock company, even though points have not supplied the goods and services to the stock company, the Defendant entered the list of the total tax invoices by customer, on the same date and place as in paragraph (1) above.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. Application of accusation, list of total tax invoices, list of total tax invoices by customer, and tax invoice statutes;

1. Selection of fines under Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act and each provision on the relevant criminal facts;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;