beta
(영문) 서울중앙지방법원 2011.06.28 2010고단6237

조세범처벌법위반 등

Text

Defendant

A Imprisonment with prison labor for one year and fine for 20,000,000 won, Defendant B and C shall be punished by imprisonment for ten months.

Defendant

A above.

Reasons

Punishment of the crime

Defendant

A as a major shareholder of E (hereinafter referred to as E) and was a director of the above company from June 21, 2005 to October 5, 2009, and F (Death on May 25, 2010) are persons who were the representative director of each of the above companies from September 22, 192 to May 2, 2006, Defendant B from May 2, 2006 to October 28, 2008, and Defendant C were the representative director of each of the above companies from October 28, 2008 to October 5, 2009.

1. Violation of the Punishment of Tax Evaders Act;

A. On January 1, 2005, from around December 31, 2005 to around December 31, 2005, Defendant A, in collusion with F, received 49 copies of the purchase tax invoice of goods or services supplied by the International RepresentativeJ located in Jung-gu Seoul, Jung-gu, Seoul (hereinafter “The purchase price of KRW 45,514,00 in January 45, 2005, and KRW 45,272,00 in February 2, 2005) by falsely withdrawing the benefits of those who do not work and workers from KRW 122,345,50 in total, including including appropriating the processing benefits of KRW 213,131,50 in the Nam-gu, Seoul, and KRW 205, KRW 45,500 in value-added tax and corporate tax for the year 2005, KRW 36,500 in value-added tax and corporate tax for the year 2006, May 27, 2006.

B. Defendant A and B (1) received 5 copies of the purchase tax invoice 50,00 from January 1, 2006 to December 31, 2006 of the price of goods or services supplied by the representative J and K L from E from E to include the processed purchase of KRW 106,687,30,00, in a false manner; Defendant A and B (273,668,100,00 in total, including including the payment of wages to those who do not work and the payment of workers, and including the calculation of the processed cost of KRW 166,980,80 in a false manner; and (5,041,50 in a value-added tax and corporate tax for January 25, 2006 to KRW 27,67,300 in a false manner; and (3) around July 25, 2006 to include the processed cost of KRW 166,980,30 in a false manner.

참조조문