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(영문) 청주지방법원 충주지원 2015.05.01 2014고단487

조세범처벌법위반

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A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

On January 24, 2014, the defendant is sentenced to imprisonment with labor for a violation of the Punishment of Violences, etc. Act at the Cheongju District Court on the same year and two years of suspension of execution, etc. for October.

2. 4. The judgment became final and conclusive.

The defendant from January 1, 2012 to the same year.

8. Until March 31, 200, the Korea Audio Group C was operated.

1. Any person who receives a false tax invoice shall not be supplied with goods or services under the Value-Added Tax Act, nor shall he receive the tax invoice under the provisions of the Value-Added Tax Act;

Nevertheless, the Defendant does not have any supply of goods or services from E or F. ① Purchase tax invoice entered in F on January 30, 2012, stating the supply value of KRW 60,54,45, tax amount of KRW 6054,54,545, or false purchase tax invoice entered in E, ② false purchase tax invoice entered in the supply value of KRW 60,727,272, tax amount of KRW 6,072,72, and KRW 6,727,363,6368,636,368,368,368,361,36,368,366,368,36, 46, 40, 60, 629, 609, 609, 209, 208, 181, 206, 168, 168, 2618, 2636, 2018.

2. He shall not submit a list of total tax invoices by seller under the provisions of the Value-Added Tax Act by false entry;

Nevertheless, on July 25, 2012, the Defendant reported the establishment of the value-added tax for the first time in 2012 at the Cheongju Tax Office located in Geumju-dong, Geumju-si, which is the sum of the supply value of false purchase tax invoices in Chapter 6, as described in paragraph 1.