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(영문) 인천지방법원 2015.01.30 2014고정4300

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 15,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

On April 21, 2011, the Defendant was sentenced to a suspended sentence of four months by imprisonment for a violation of the Road Traffic Act at the Incheon District Court on April 21, 201, and the judgment became final and conclusive on April 29, 2011.

The Defendant operated C (business registration number D) from May 22, 2006 to November 15, 2010, Namdong-gu, Incheon.

On January 25, 2010, the Defendant reported the value-added tax at the Namcheon Tax Office located in the Namcheon-gu, Incheon Metropolitan City, 1447-1, 2009, and submitted the total of 231,679,000 won by buyer and the total of 233,550,000 won by buyer and the total of 233,50,000 won by buyer and the total of 233,00 won by buyer as shown in the list of crimes in the attached Table, as if they were traded with E, to the employees of the above tax office

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on termination of an individual entrepreneur;

1. Total tax invoice by buyer (2) and total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by December 2009;

1. Previous convictions in judgment: Results of case search, and application of Acts and subordinate statutes of a written judgment;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) on criminal facts; Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 1

1. The latter part of Article 37 and the former part of Article 39 (1) of the Criminal Act dealing with concurrent crimes;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines concerning concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines for each crime shall be added up after calculating the amount of fines for

1. A fine of 15,00,000 won for a decision on sentence (a fine of 7,500,000 won = fine of 7,50,000 won (a crime of violating the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer in a false entry) (a result of the submission of a list of total tax invoices by customer in a false entry