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(영문) 창원지방법원 마산지원 2016.11.30 2016고단724

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 became final and conclusive.

Reasons

Punishment of the crime

On March 21, 2013, the Defendant was sentenced to imprisonment with prison labor for eight months for a violation of the Road Traffic Act at the Changwon District Court on March 21, 2013 and the said judgment became final and conclusive on March 29, 2013.

The Defendant is a person who actually runs the “D” in the Seocho-gu Seoul Special Metropolitan City, Changwon-si C.

1. From July 31, 201 to December 31, 2011, the Defendant issued five tax invoices with a total of KRW 62,348,00,00 from July 31, 201 to December 31, 201, as shown in the separate sheet of crime (1) from July 31, 201 to December 31, 201, as if the Defendant provided services such as block works, etc. equivalent to KRW 497,498,00,00 in total, by issuing five tax invoices, respectively, as if the Defendant provided five tax invoices, which were written in a false manner, from July 31, 201 to December 31, 2011.

2. Around July 31, 2011, the Defendant issued six false tax invoices in total amounting to KRW 486,07,930, from that time to December 31, 2011, from that time, as shown in the attached Table of Crimes (2), as if he/she supplied block construction services equivalent to KRW 30,183,00,00 in supply value E without supplying goods or services to E, and issued six false tax invoices in total, as shown in the attached Table of Crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. A charge book, a report on completion of investigation of value-added tax, and a copy of each tax invoice;

1. A copy of an investigation report (a list of tax invoices by customer, a list of tax invoices by customer, a list of accounts by customer, a list of accounts by customer, a list of accounts by customer, a list of accounts by customer, a list of accounts by customer, a list of accounts by customer, and a copy of a list of accounts by customer, a list of accounts by customer, a list of accounts by customer, a list of accounts by customer, and a list of accounts by customer, including a credit rating company and a

1. Previous records: Application of criminal records and investigation reports (the attachment of criminal records and concurrent crimes by the latter concurrent crimes of the accused) and statutes;

1. Relevant provisions concerning the facts constituting an offense and tax evasion in the choice of punishment;

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