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(영문) 대구지방법원 김천지원 2015.11.05 2015고단872

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On April 27, 2007, the Defendant registered a business operator with the trade name “D”. From March 201 to March 201, 201, the Defendant purchased gold from customers in the household building located in the front of the “F Mt” located in the Gu, Si, Gu, Si, Gu from March 2010 to March 201, and operated the precious metal wholesale business by sending it to the Doromen, G, etc., and selling it to the non-business entity of precious metal commercial in the Jongno-gu Seoul Metropolitan City, and receiving the payment from the account.

Around August 3, 2010, the Defendant sold gold equivalent to KRW 2,825,00 in supply value by the said method from an Buddhist company in precious metal shop, and did not issue a tax invoice, as well as sold gold equivalent to KRW 1,880,838,50 in total via the same method, from March 16, 201 to March 16, 201, and did not issue a tax invoice even if the Defendant sold gold equivalent to KRW 1,880,838,50 in total by the same method as in the list of crimes in attached Form 280.

Summary of Evidence

1. Defendant's legal statement;

1. The statement of H;

1. Investigation reports (I, J’s hearing of statements), investigation reports (G’s hearing of statements);

1. Application of the Act and subordinate statutes of the report on investigation into value-added tax (D), the details of the bank account transactions in the name of H, the details of the account transactions in the name of H, the account portion in the name of J from among the account statements, and the report on investigation into value-added tax from among the additional accusations (in

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the relevant criminal facts;

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (Aggravation of the punishment stipulated for the crimes under Article 108 of the Criminal Act No. 108 of the largest number of concurrent crimes);

1. Article 62 (1) of the Criminal Act suspended execution (The details of the crime, the time of the crime, the degree of reflective attitude, the present occupation relationship, the support relationship for children, etc.);

1. The main sentence of Article 62-2 (1) and (2) of the Criminal Act on Probation;