beta
(영문) 인천지방법원 2017.02.17 2015고단6194

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not more than ten months.

Reasons

Punishment of the crime

The defendant is a representative of E in the second floor of the building D in Bupyeong-gu Incheon Metropolitan City.

No person shall submit to the Government a list of total tax invoices by seller or seller without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller or seller.

1. On January 25, 2013, the Defendant reported the confirmation of value-added tax at the North Incheon tax office located in Bupyeong-gu Incheon, Bupyeong-gu, Incheon, Incheon, and submitted a false list of total tax invoices by the seller as if the Defendant supplied goods or services equivalent to KRW 876,650,00 to 24 business entities, such as the headquarters design, even though he/she did not supply goods or services equivalent to KRW 876,650,00.

2. On July 25, 2013, the Defendant: (a) filed a report on the confirmation of value-added tax at the Incheon Tax Office of North Korea on July 25, 2013; (b) filed a false list of accounts statement of accounts by customer; (c) submitted a false list of accounts statement of accounts by customer; and (d) submitted a false list of accounts statement by customer, as if the Defendant received the supply of goods or services equivalent to KRW 505,000,000 from G, even though the Defendant did not receive the supply of the goods or services.

3. Around January 28, 2014, the Defendant filed a final return on value-added tax at the above North Incheon tax office in 2013, and filed a false statement on the list of accounts for separate accounts of the seller, as if the Defendant supplied the goods or services equivalent to KRW 211,50,000 to five enterprises, such as H, although there was no fact that the goods or services were supplied, the Defendant entered and submitted a false list of accounts for separate accounts of the seller.

Summary of Evidence

1. Statement of the defendant in the first trial record;

1. Details of receipt of the processed tax invoice;

1. A written accusation for revision of a list of crimes;

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer (2) , a list of total tax invoices by purchaser (1 January 2013), a list of total tax invoices by customer (2013), a list of total tax invoices by customer (1 January 2013), a list of total tax invoices by customer, and a list of total tax invoices by customer (2 February 2013);

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (a false entry shall be made) concerning the crime committed;