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(영문) 서울중앙지방법원 2013.06.25 2013고정2152

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 14,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

From August 8, 1990 to May 31, 2008, the defendant is a representative director of Seocho-gu Seoul Metropolitan Government C (owner) located in Seocho-gu and operates the above company.

1. Around April 25, 2008, the Defendant submitted a false entry into the list of total tax invoices to the director of the Seoul District Tax Office on one (1) year 2008 (from January 1, 2008 to March 31, 2008). Around April 25, 2008, the Defendant submitted a false entry into the list of total tax invoices (1) year 2008 (1) year 2008; (2) year 1 to March 31, 2008; (3) year 2008, the Defendant submitted the list of total tax invoices to the director of the Seoul District Tax Office on one (1) year 2008 (1) year 2008 (2) year 1 to March 31, 2008; (3) year 2008, the Plaintiff submitted the list of total tax invoices to the said list of total tax invoices without being supplied with goods or services to the list of total tax invoices; and (4) week 3) year 45 or services supplied.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. Details of a false sales tax invoice;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 201);

1. The former part of Article 37 of the Criminal Act among concurrent crimes, and Article 4 (2) of the former Punishment of Tax Evaders Act;

1. 7,00,000 won for each fine under paragraphs (1) and (2) of the facts constituting the offense for which the sentence is rendered; and

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;