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(영문) 서울서부지방법원 2015.01.22 2014고단3231

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 20,000,000.

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

Reasons

Punishment of the crime

From August 200 to September 2012, the Defendant, while holding office in D and E of the Doz (VN, Val-valued Network) service (services’s credit card, cash receipt, etc. to deliver credit card, cash receipt, etc. to credit card companies or the National Tax Service to deal with the affairs such as credit card inquiries, settlement approval, settlement of accounts, etc., and to collect and keep sales slips) company NN Information and Communications Co., Ltd. (hereinafter “BS Information and Communications”), took overall charge of franchise store business, agency management, etc.

A person liable to submit a list of total tax invoices by seller under the Value-Added Tax Act shall not submit a false list of total tax invoices by seller in collusion.

The Defendant submitted a list of total tax invoices by seller of age information and communications at the age information and communications office located in Mapo-gu Seoul Metropolitan Government from January 2, 2010 to January 201, 201 to the competent tax office from February 2, 2009 to February 2010, the Defendant submitted a list of total tax invoices by seller as follows:

1. (B) The Defendant paid false management franchise fees to the F (hereinafter “F”) in collusion with G of the FF president of the agency (ju) who conducts business, such as managing the nives information and communications franchise store and collecting the nives table, etc. from January 2004 to November 201, 2010, the Defendant drafted a list of total tax invoices by individual suppliers, including KRW 49,865,50,50, and KRW 55,64,395, Jan. 2010, and KRW 27,243,819, which is a franchise store directly managed by nive information and communications from nives information and communications, by paying excessive franchise fees, as if he were managed by the said agency.

2. The Defendant, in collusion with G, etc., reduced to KRW 3 won of the Cash Receipt Fee of Korea LAsaw (hereinafter “Sasaw”) from January 208 to December 201, in collusion with G, etc., was a franchise store from her age information and communications.

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