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(영문) 의정부지방법원 2014.07.24 2014고단743

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant was the representative director of the Bank of Korea, which was established for the purpose of wholesale and retail business in Spocheon-si, and

1. On January 2010, even if a false tax invoice was not issued, a tax invoice was issued in the same manner from around that time until December 2010, stating a false tax invoice which contains a total sum of KRW 162,90,000 of the supply value, even though only the goods or services equivalent to KRW 162,90,000 of the supply value was received, as stated in the No. 1 through No. 6 of the Punishment Table below, as if the Dispute Settlement Bank was supplied with goods or services equivalent to KRW 81,717,40,00 in excess of the supply value, and then a false tax invoice was issued in the same manner from that time until December 2010;

2. Although the Plaintiff did not receive a tax invoice without being supplied with goods or services, the fact was issued, on July 201, a false tax invoice in an amount equivalent to KRW 349,151,00,00 in total, as described in the following subparagraphs, in the same manner from around that time to December 201, even though the Plaintiff did not receive a supply of goods or services equivalent to KRW 142,590,00 from F. However, the Plaintiff received a false tax invoice in an amount equivalent to KRW 349,151,00 in total, as described in subparagraphs 7 through 9 of the list of crimes, respectively.

The purchase and sale price (G) in the tax period No. 51,717,400 (G) 1,2010-dong 152,983,100-dong 152,983,100-dong 195,00-dong 1,973,500-dong 151,973,50-dong 155,746,200-dong 184,489,100-dong 184,489, 100-dong 2,2011-dong 2,142,590,00-dong 2,000-dong 2,142,590,80-dong 30,160-dong 30,160-dong 30,100-dong dong 2,201-dong 30,200-dong 4,201-dong 30

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. To investigate the accused, the circumstances of the tax offense, the opinions of the processing, and the part of the value-added tax;