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(영문) 대구지방법원 경주지원 2016.07.07 2016고단102

조세범처벌법위반

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A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

1. On July 15, 2014, the Defendant issued one copy of the tax invoice of 129,000,000 won for the supply price, instead of supplying goods or services to D at the office located in the “C” located in the Gyeonggi-si, Chungcheongnam-si. B.

In addition, from the above time to December 26 of the same year, the Defendant issued 11 copies of tax invoice equivalent to the total supply value of KRW 581,30,182, as shown in the list of crimes in the attached Table.

2. On April 21, 2015, the Defendant received one sheet of tax invoice (12,766,400) from “E” without receiving goods or services from “E” at the office listed in the preceding paragraph.

In addition, the Defendant issued two copies of tax invoices equivalent to KRW 19,528,600 in total, as stated in the detailed statement of purchase and purchase of attached Form in the above manner from around the above time to the next day.

3. On October 15, 2014, the Defendant, even though sold scrap metal equivalent to KRW 35,801,500 to “F” at the office listed in the preceding paragraph, issued one copy of a tax invoice stating the supply value of the said company as KRW 90,000,000.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. Application of Acts and subordinate statutes to an accusation, a crime list, a copy of a report on completion of surtax investigation, a copy of a list of total tax invoices by customer, a copy of a list of total tax invoices by customer, a copy of each transaction statement, a copy of each transaction statement, a copy of each tax invoice, a copy of each transaction statement, a revised statement of tax standards and additional payment statement, a copy of each tax invoice, a copy of each tax invoice, a copy of each electronic tax invoice, a copy of each transaction contract, a copy of each transaction document, a copy of each transaction document, a copy of measurement document, three copies of each confirmation document, an electronic tax invoice, a copy of a report on completion of value-added tax investigation, a copy of an investigation report

1. Relevant provisions of the Act on the Punishment of Tax Offenses and Article 10 (1) 1 and (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting an offense;

1. The aggravated Criminal Act for concurrent crimes.