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(영문) 수원지방법원 안산지원 2015.07.01 2015고정588

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 5,000,000.

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

Reasons

Punishment of the crime

Defendant

A is the actual operator of "C", which is a corporation established for the purpose of building business set forth in Ansan-si B and 304.

1. From January 1, 2012 to December 31, 2012, the Defendant, even though not having received goods or services from the purchaser, did not enter into the supply of goods or services from the purchaser, provided that the Defendant entered the list of total tax invoices by customer, such as D in attached Table 1 and submitted the list of total tax invoices in 2012 as if he received goods equivalent to KRW 419,072,00 in total from the transaction partners, such as D, in addition to attached Table 1.

2. From January 1, 2012 to December 31, 2012, the Defendant, even though having not supplied goods or services to the seller, provided 25 copies of the goods equivalent to KRW 68,242,00 in total to E (B) in the E (B) file a false entry of the total of 25 copies of the goods at the E (B), as shown in the list of crimes in the attached Table 2, and submitted a false entry of the list of total tax invoice in 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the two-year Acts and subordinate statutes in 2012 to the list of total tax invoices by customer, the list of total tax invoices by customer, the list of total tax invoices by customer (A)-2012, the list of total tax invoices by customer, the list of total tax invoices by customer (A)-2012, and the list of total tax invoices by customer (A)-2, the list of total tax invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 3 (3) 3 of the Punishment of Tax Evaders Act (which submits a list of the total tax invoices), and selection of fines;

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

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.