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(영문) 부산지방법원 2014.12.11 2014고단7457

조세범처벌법위반

Text

A defendant shall be punished by imprisonment with prison labor for ten months and by a fine of ten million won.

However, the above imprisonment for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On August 2, 2013, the Defendant was sentenced to imprisonment for a violation of the Punishment of Tax Evaders Act at the Busan District Court on August 2, 2013.

9. 13. The judgment became final and conclusive.

From November 2008 to December 201, 2012, the Defendant practically operated the F Co., Ltd. for the purpose of manufacturing air conditioners and parts located in the Busan East-gu, Busan-gu, and from August 201 to December 2012, the Defendant actually operated the F Co., Ltd. for the purpose of manufacturing air conditioners and parts located in the Gyeonggi-si, Kimnam-si.

A list of total tax invoices by customer and purchaser shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act by entering it in falsity.

1. A list of total tax invoices by customer:

A. On April 25, 2012, the Defendant: (a) around 2012, the fact that the Dong Tax Office, located in Busan, Seocheon-gu, Busan, did not supply goods to G companies; (b) provided goods of KRW 7,296,000; (c) provided false list of tax invoices by customer; and (d) submitted a false list of tax invoices by customer, including the false list of tax invoices by customer, until July 25, 2012, as shown in the attached list of crimes (1,3 in the order of 528,01,200 won, including the list of tax invoices by customer.

B. Around April 25, 2012, the Defendant: (a) around 2012, the Defendant: (b) entered a list of total tax invoices by sales place in the attached Table No. 137,800,000 won and submitted a false list of total tax invoices by sales place, as shown in the attached Table No. 137,80,000 won, even though he/she did not have supplied the goods to D; (c) as if he/she supplied the goods to D; (d) entered the list of total tax invoices by sales place in the attached Table No. 1,80,000 won.

2. A list of total tax invoices by seller:

A. A. Around April 25, 2012, the Defendant Co., Ltd. (D) was provided with the goods worth KRW 137,800,000, although he did not receive the goods from F, even though he did not receive the goods from F.