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(영문) 서울남부지방법원 2013.04.04 2012고정3224

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

On August 24, 2010, the Defendant was sentenced to one year of imprisonment and two years of suspended execution to commit a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Cheongju District Court on September 1, 2010, and the judgment became final and conclusive on September 1, 2010. On December 27, 2012, the Seoul High Court sentenced two years and six months of imprisonment to commit a violation of the Act on the Control of Narcotics, etc. (fence), and the suspended execution was final and conclusive on January 4, 2013.

No person shall receive the tax invoice without having been supplied with the goods or services under the Value-Added Tax Act.

Nevertheless, on September 30, 2009, the Defendant was issued a false tax invoice as if he were supplied with oil equivalent to KRW 22,636,364, which had not been supplied with oil equivalent to that of KRW 22,64,00 from (ju) Jincheon-gun, Jincheon-gun, Jincheon-gun, and even though he had not been supplied with oil equivalent to that of KRW 22,636,364, as shown in the attached list of crimes, from that time until February 12, 2010, as shown in the attached list of crimes.

Summary of Evidence

1. Witnesses D and E's respective legal statements;

1. Each legal statement of witness F and G in part;

1. Part of the accused's suspect interrogation protocol 1 and 2 times against the police officer;

1. Copies of the police interrogation protocol No. 2 and 3 times against the accused;

1. A copy of the former letter;

1. A report on investigation (attaching data on tax affairs);

1. Investigation report (verification of punishment for purchasing places in one page);

1. Report of investigation (Binding a copy of a judgment, etc.);

1. Investigation report (the decision relating to the purchasing agency by the one-way page); and

1. Investigation report (verification of the date on which an accusation is filed by a large-scale page);

1. Decision-making in Seoul Northern District Court Decision 2010No304

1. Trial records of the Supreme Court Decision 2010dan1262;

1. A detailed statement of passbook transactions;

1. A list of crimes;

1. Copies of tax invoices and a list of total tax invoices;

1. Copy of the shipment slip;

1. Application of the Acts and subordinate statutes to inquire data about oil shipment details;

1. Relevant provisions concerning facts constituting the crime and the Punishment of Tax Evaders Act of which punishment is selected, the Act on January 30, 2009.