조세범처벌법위반
A defendant shall be punished by imprisonment for ten months and a fine of ten thousand won.
When the defendant does not pay the above fine.
Punishment of the crime
The Defendant is a person who, from September 15, 2014 to November 30, 2016, operated a used vehicle export company with the trade name “D” in the name of “D,” and a person who, from March 22, 2016 to November 30, 2016, operated a used vehicle export company with the trade name “H” in the F located in Yeonsu-gu Incheon Metropolitan City E, from March 22, 2016 to November 30, 2016.
In the case of used cars for export, the Defendant came to know that the purchase price equivalent to 9/109 of the purchase price can be refunded as the purchase price after deducting the purchase price from the purchase price for the purchase without paying the value-added tax, which is recognized as waste resources for recycling, after receiving zero tax rate. In the case of used cars for export, the Defendant thought that the value-added tax was illegally refunded in a way that the purchase price for used cars is deducted from the purchase price.
On November 12, 2014, the Defendant: (a) purchased JK5 car at KRW 5,500,000 from I, but falsely entered the acquisition amount of KRW 17,00,00 in the column for acquisition of “the return on deduction of the purchase amount of recycled waste resources and used cars” in the attached crime list 1 to 12; and (b) falsely stated the acquisition amount of KRW 93,70,000 in the attached crime list 1 to 12; and (c) reported the deduction of the purchase tax amount of KRW 9,629,800 on December 10, 2014; and (d) unlawfully received a refund from the Seoul Incheon Tax Office on December 10, 2014.
In addition, from around that time to November 24, 2016, the Defendant stated the acquisition amount of 257 used cars with the above method as shown in attached Table 1, as in the following list 1: (a) reported the purchase tax deduction amount of KRW 2,083,113,00; and (b) unlawfully refunded KRW 205,192,260 on 34 occasions at the remaining Incheon tax office, etc. like the attached Table 2.
As a result, the Defendant received a refund of value added tax by fraud or other illegal acts.
Summary of Evidence
1. Statement by the defendant in court;
1. Each of the defendants;