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(영문) 인천지방법원 2015.06.25 2015고단1479

조세범처벌법위반

Text

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

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

Reasons

Punishment of the crime

The defendant is C operator in Yeonsu-gu Incheon Metropolitan City B.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and no person shall submit to the Government a list of total tax invoices by seller and by seller on a false basis.

Nevertheless,

1. On July 25, 2012, the Defendant submitted a list of total tax invoices by customer by false seller, and submitted a false list of total tax invoices by customer to the person in charge, on July 25, 2012, when filing a final return of value-added tax for the first time in 2012, C’s final return of value-added tax for the first time in 2012. The fact was that C during the pertinent taxable period, despite the absence of the supply of scrap metal equivalent to KRW 72,850,00,000 to (ju) Dong-gu, Incheon.

2. On January 25, 2013, the Defendant submitted a list of total tax invoices by customer, on the second half of the year 2012, when filing a final return of value-added tax for the second half of the year 2012, the Defendant entered a false list of total tax invoices by customer and submitted it to the person in charge, stating in falsity the list of total tax invoices by customer, 419,138,500 won as if he/she were to supply the scrap metal, even though he/she did not supply the scrap metal.

3. On January 25, 2013, the Defendant submitted a list of total tax invoices by seller at the end of February 2012: (a) filed a final return of value-added tax for the second period of 2012 at the Namcheon Tax Office; and (b) filed a final return of value-added tax for the second period of 2012 at C; and (c) the fact was that C had not been supplied with scrap and non-stock from D during the pertinent taxable period, and submitted a false list of total tax invoices by seller to the person in charge.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. List of crimes (Submission of a list of total tax invoices by customer), and list of crimes (Submission of a list of total tax invoices by customer);

1. The survey of the purchaser and the survey of the seller;

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