조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is a person operating “C” from October 30, 2009 to a company that runs a new wholesale business, etc. in Seo-gu Busan Metropolitan Government B.
The Defendant issued new tax invoices of an amount equivalent to KRW 325,45,00,00 from D (representative E) around January 15, 2010; KRW 73,00,000 on February 8, 2010; KRW 14,660,000 on March 5, 2010; KRW 170,909,000 on or around March 25, 2010; KRW 271,70,000 on or around May 31, 2010; KRW 758,727,00 on or around June 21, 2010; and supplied new tax invoices of an amount equivalent to KRW 14,60,00 on or around supply; and supplied new tax invoices of KRW 170,94,00 on or around the supply of each new tax invoice; and supplied new tax invoices of KRW 1305,70,00 on or around the supply of each new tax invoice.
Summary of Evidence
1. Defendant's legal statement;
1. Examination protocol of suspect E by the prosecution;
1. Application of Acts and subordinate statutes to accusations and accusationss;
1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (the point of issue of the tax invoice) and Article 10 (2) 1 of the Punishment of Tax Evaders Act (the point of issue of the tax invoice) and the selection of imprisonment for each crime;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Although the amount of tax evaded by the defendant for the reason of sentencing under Article 62(1) of the Criminal Act is small, the punishment shall be determined by taking into account the motive, means and result of the crime, the defendant's age, environment, criminal records, family relations, circumstances after the crime, etc., taking into account the fact that the defendant has fully paid the amount of tax evaded, the fact that there are no other criminal records other than the punishment imposed once by a fine, the circumstances of the crime, etc.
It is so decided as per Disposition for the above reasons.