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(영문) 의정부지방법원 2014.06.24 2013고단4674

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 of the final judgment.

Reasons

Punishment of the crime

The defendant is the representative director of C, a corporation;

1. Sales of an amount equivalent to KRW 3,118,00 from July 201 to December 31, 201 of the same year at C Burial Co., Ltd. located in Scheon-si D, and issuance of only a tax invoice of KRW 77,00,00, as shown in attached Table 1, for the total sales of KRW 6,232,062,00, as shown in attached Table 1, as shown in attached Table 1;

2. The same year from January 2012

6. From 30 to 30.30, a tax invoice was not issued for sales amounting to KRW 182,00,000 in F in the above store, as shown in attached Table 2 of Crimes List 2, including that a tax invoice was not issued for sales amounting to KRW 739,889,00 in total from February 2 to February 2012.

Summary of Evidence

1. Court statement of the defendant (the fifth court date);

1. A written accusation (including attached documents);

1. Application of Acts and subordinate statutes to an investigation report (verification of the amount of accusation against tax officials);

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the relevant criminal facts;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act (see, e.g., Article 62 (1) of the Act on the Suspension of Execution (see, e.g., Supreme Court Decisions 201Do1148, Apr. 30, 2013; 201Do1134, Apr. 30, 201).

1. Social service order under Article 62-2 of the Criminal Act;