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(영문) 인천지방법원 2013.09.02 2013고정2659

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 4,000,000.

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

Reasons

Punishment of the crime

The defendant is a person who served as the representative director of corporation B, a corporation established for the purpose of wholesale and retail business, etc. until January 5, 201.

1. On October 25, 2010, the Defendant submitted a list of total tax invoices by customer who falsely entered as if he/she supplied goods or services in an amount equivalent to KRW 225,601,00, in the office of Nam-gu, Incheon, Nam-gu, Incheon, and the fact that the Defendant had no supply of goods or services to X-gu, the Defendant submitted a list of total tax invoices by customer who falsely entered as if he/she supplied goods equivalent to KRW 225,601,00.

2. On October 25, 2010, the Defendant submitted a false list of total tax invoices by seller, stating in falsity the supply of goods or services equivalent to KRW 221,838,00 from the said good, although there was no fact that the Defendant was supplied with goods or services from the supply of the said good, the Defendant submitted a list of total tax invoices by seller.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on the list of total tax invoices by customer and the list of total tax invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. Violation of the Punishment of Tax Evaderss Act of 2,00,000 won in the judgment of the sentence of sentence: 4,00,000 won in the aggregate of each fine for negligence of 2,00,000 won;

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;