조세범처벌법위반
Defendant shall be punished by a fine of five million won.
If the above fine is not paid, 100,000 won shall be converted into one day.
Punishment of the crime
The defendant is a person who has operated a liquid wholesale business with the trade name "C" in Jung-gu Seoul Metropolitan Government B and 2nd floor B.
1. On January 25, 2012, the Defendant submitted a false list of total tax invoice by false buyer: (a) the return of value-added tax for the second period of February 201 on the Namwest Tax Office located as Seoul Jung-gu, Seoul; (b) despite the fact that the goods or services were supplied, the Defendant submitted to D the total amount of KRW 20,000,000, KRW 55,000,000 to “E”, KRW 33,000,000 to “G”, KRW 35,00,000, KRW 300,000 to “I”, and KRW 30,000,000 to “J”, and KRW 120,000,000 to “K”, and KRW 105,000,000, KRW 798,289,7291 to “K”, as if the buyer supplied the goods equivalent to the total amount of total tax invoice by false.
2. On January 25, 2012, the Defendant submitted a false list of total tax invoices, stating as if he was supplied with the goods equivalent to KRW 250,750,000, the supply price of KRW 360,000 from “L”, and KRW 50,390,000 from “N”, regardless of the fact that he was supplied with the goods or services.
Summary of Evidence
1. Any statement made to the accused in part appropriate for the police investigation protocol (including three times, theO, and the replacement part with P) of the suspect examination protocol;
1. Each police statement of P and C;
1. Application of Acts and subordinate statutes to a written accusation, a criminal investigation report (the telephone conversations of the Q investigator in South Korea, a copy of each tax invoice by buyer, and a report on the completion of a criminal suspect's investigation into the data;
1. Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan.
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act: Provided, That in accordance with Article 20 of the Punishment of Tax Evaders Act, a fine under Article 38 (1) 2 of the Criminal Act shall be imposed;