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(영문) 수원지방법원 2013.11.22 2013고단3248

조세범처벌법위반

Text

Defendant

A shall be punished by a fine for negligence of KRW 6,000,000, and by a fine of KRW 20,000,000.

The Defendants respectively.

Reasons

Criminal facts

Defendant

B The actual operator of the F Company in Ansan-si, Ansan-si, and the defendant A was the representative of the F Company in the name of the above F Company. The fact was that the G Company in the operation of the defendant B supplied goods or services in the G Company, but the F Company did not supply goods or services in the name of the F Company, but was willing to issue a tax invoice as if the F Company traded part of the transaction of the said G Company.

1. On January 25, 201, the Defendants conspired to submit a false list of total tax invoices, and submitted a false list of total tax invoices amounting to 460,000,000 of total transaction amounts as shown in the attached Table I, as shown in the attached Table I, as if the “F company” was supplied with goods or services in an amount equivalent to KRW 234,00,000,000 from “H” even though it did not receive any goods or services in spite of the absence of the supply of the goods or services.

2. On January 25, 2011, the Defendants conspired to submit a false list of total sales tax invoices, and submitted a false list of total tax invoices on the transaction amounting to KRW 579,576,000, as shown in Appendix II, as shown in Appendix II, even though the “F Company” did not supply goods or services in spite of the absence of the supply of goods or services by the “I Company”, the Defendants submitted a false list of total tax invoices on the transaction amounting to KRW 579,576,00, as shown in Appendix II.

Summary of Evidence

1. Defendants’ legal statement

1. A list of total tax invoices by seller (No. 38 No. 138);

1. A list of total tax invoices by customer:

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act, Article 10 (3) 3 of the Criminal Act, and Article 10 of the Criminal Act concerning the crime;