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(영문) 서울동부지방법원 2013.08.14 2013고단1071

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Reasons

Punishment of the crime

The defendant shall not submit to the Government a false list of total tax invoices by seller and by seller, without being supplied or being supplied with the goods under the Value-Added Tax Act, which are representative directors of C (ABBE) corporation (D) who is engaged in the textile manufacturing business, etc.

1. The Defendant, on January 25, 2009, filed a final return on the value-added tax for the second period of February 2008 with respect to C Co., Ltd. at the calendar station located in Gangnam-gu Seoul, Gangnam-gu, Seoul on January 25, 2009, on the following: (a) although there was no supply of goods or services equivalent to KRW 91,125,000 to E; (b) as if he supplied each goods or services equivalent to KRW 208,701,990 to F, he/she submitted a false tax invoice by means of electronic declaration as if he/she supplied the goods or services to the employees of the said tax office; and (c) from January 25, 2009 to January 25, 2010, the Defendant submitted a false list of tax invoices by customer as if he/she supplied goods or services on four occasions as shown in attached Table (1).

2. Around October 25, 2009, the Defendant submitted a preliminary return of value-added tax for the second period of 2009 with respect to C Co., Ltd. on the above calendar, the Defendant submitted a list of total tax invoices by seller to the said tax office by means of electronic declaration as if he were to receive the supply of goods or services equivalent to KRW 56,016,100 from “G”, equivalent to KRW 116,107,200 from H, and KRW 45,240,00 from I Co., Ltd., without being supplied with the goods or services equivalent to KRW 45,240,00 from “G”, and submitted the list of total tax invoices by seller to the said tax office by means of electronic declaration, from that time until January 25, 2010.

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