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(영문) 대구지방법원 경주지원 2015.11.11 2015고정190

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 2,100,000.

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

Reasons

Punishment of the crime

The defendant is the representative of C in the racing city B.

On July 31, 2010, the Defendant received a false tax invoice in an amount equivalent to 15,092,00 won of supply value as if he was supplied with goods, at the E office located in Young-si, Young-si, 2010, without being supplied with goods from its operator, at around July 31, 2010.

In addition, the Defendant was issued a false statement (total 6 pages) equivalent to 149,892,750 won in total as shown in the attached crime list between the above time and December 31 of the same year.

Summary of Evidence

1. Defendant's legal statement;

1. Prosecutions and police suspect interrogation records of the accused;

1. The application of the Acts and subordinate statutes governing the investigation report (including a report on the completion of value-added tax investigation), a copy of tax invoice, a criminal investigation report (not verification of the authenticity of transactions for the other party of the E company), an investigation report (Attachment of a statement of transaction facts and a statement of transaction), an investigation report (Attachment of a copy of a statement of transaction facts and a statement of transaction results), an investigation report (Attachment of a document of transaction facts and a statement of transaction details), an investigation report (Attachment of a document of transaction facts and a statement of transaction details), an investigation report (Attachment of a document of tax offense of E Representative F who traded with a suspect), an investigation report (Attachment of a document of tax offense of E Representative F who traded with a suspect), a copy of the

1. The amount of the fine shall be re-determined in consideration of the relevant provisions of the Punishment of Tax Evaders Act and the fact that the crime is against the crime under Article 10(3)1 of the Punishment of Tax Evaders Act (elective selection of fines), the fact that there is no past record, and the fact that the delinquent tax amount is faithfully paid every three million won per month.

1. Articles 70 (1) 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;