조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
[criminal record] On June 4, 2015, the Defendant was sentenced to two years of suspension of the execution of imprisonment for the crime of embezzlement in the branch of the Gwangju District Court of Gwangju District on August 4, 2015 and the judgment became final and conclusive on June 12, 2015.
[Criminal facts] The Defendant is a person who operated D Co., Ltd. in the company of the company of the company of the company of the company of the company of the company of the company of the company of Kimchi and the company of the company of the company
On October 30, 2014, the Defendant issued a false invoice of KRW 534,200,000 in total supply value to E Co., Ltd. seven times from that time to December 31, 2014, as shown in the list of crimes in the separate sheet of crimes, as if he/she supplied E Co., Ltd. with a network of KRW 54,00,000, although he/she did not supply a network of KRW 54,000.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation (61 pages of investigation records);
1. A person who commits a tax offense, the date of such offense, and facts constituting an offense, list of evidence, report on completion of an investigation, copy of sales invoice, and certified copy of the corporate registry (an agricultural corporation D Co.);
1. Previous convictions in judgment: A written reply to inquiry, such as criminal history (A), and the application of substantial factual Acts and subordinate statutes to this court;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 2 of the Punishment of Tax Evaders Act (elective selection of imprisonment);
1. Article 37 of the Criminal Act to treat concurrent crimes: Provided, That Article 39(1) (only between embezzlement for which judgment becomes final and conclusive on June 12, 2015 of the first head of the crime as indicated in the judgment and each crime as indicated in the judgment);
1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;
1. Article 62 (1) of the Criminal Act on the suspended execution;
1. Considering the fact that the crime of this case with the reason of sentencing under Article 62-2 of the Criminal Act, which interferes with the exercise of the State’s right to collect taxes, is an offense that interferes with the State’s exercise of the right to collect taxes, and the quality of such offense is not weak, and that the sum of the account statements issued by the Defendant by falsity is not stated,
However, there are many kinds of defendants who are against the defendant.