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(영문) 수원지방법원 2018.10.25 2017고정3206

조세범처벌법위반

Text

(1) Nos. 1, 2, and 3 of the List of Offenses (1), and Nos. 1 and 2 of the List of Offenses (2).

Reasons

Punishment of the crime

[Criminal Records] On June 10, 2009, the Defendant was sentenced to one year of imprisonment with prison labor and two years of suspended execution due to fabrication of official documents at the Seoul Southern District Court on June 10, 2009, and the judgment was finalized on June 18, 2009.

In addition to the above previous conviction, the defendant was sentenced to a suspended sentence of two years for fraud at the Seoul Southern District Court on January 24, 2008, and the judgment became final and conclusive on February 26, 2009. On September 7, 2010, the Seoul Southern District Court sentenced one year to a crime of violation of the Punishment of Tax Evaders Act at the Seoul Southern District Court on September 15, 2010, and the judgment became final and conclusive on September 13, 201, on May 13, 201, with eight months imprisonment with prison labor for night intrusion larceny at the Seoul Central District Court and became final and conclusive on October 27, 201. On January 4, 2013, the Seoul Southern District Court sentenced five years to imprisonment with prison labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Seoul Southern District Court on January 27, 2013, and each of the above criminal records or the period of the judgment became final and conclusive on September 3, etc.

However, due to the existence of a final and conclusive judgment entered in the judgment, each of the crimes of this case in this case before and after the final and conclusive judgment cannot be concurrent crimes under the former part of Article 37 of the Criminal Act. Thus, a separate sentence shall be imposed and sentenced for each crime committed before and after the final and conclusive judgment.

[Criminal facts]

1. C receives a false purchase tax invoice is a representative director of D and the defendant is a major shareholder of the above company.

The defendant, in collusion with C on April 1, 2009, received a false statement of tax purchase, as if he had installed CTB in connection with E E projects equivalent to KRW 69,212,286, even though D had not received goods or services from Sung Branch Construction Co., Ltd., Ltd., the customer of Mapo-gu Seoul Metropolitan Government, the defendant received one copy of the false statement of tax purchase.