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(영문) 서울중앙지방법원 2013.09.06 2013고정3344

조세범처벌법위반

Text

Defendant shall be punished by a fine of 12,000,000 won.

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

Reasons

Punishment of the crime

On April 5, 2013, the defendant was sentenced to three years in Seoul High Court for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud).

4. 13. The decision became final and conclusive.

The defendant is a real operator of C Co., Ltd. established for the purpose of drug sales business (hereinafter referred to as “C”), and no one shall deliver or receive a tax invoice without supplying goods or services under the Value-Added Tax Act, or make a false entry in the sales and purchase list of total tax invoices and submit them to the Government.

1. The fact that false tax invoices were issued does not include the fact that C supplied business functional cosmetics to E operated by C, and the Defendant issued the processed sales tax invoice in the name of C in the name of supply value of 23,425,700 won as if C supplied business functional cosmetics to E on January 31, 2008, from that time, from that time, including the fact that C issued one copy of the processed sales tax invoice in the name of C as if C supplied business functional cosmetics to E.

9. By the time of 30.3, a total of nine false sales tax invoices were prepared and issued at the same place as shown in the annexed list of crimes.

2. The accused of false total tax invoice shall be submitted;

7. Around 15. Around 15. Around 2008, the Cheongju-gu Cheongju-gu Cheongju-gu Cheongju-si reported the value-added tax of C in 2008. Around 2008, the fact was that the G actually supplied goods equivalent to KRW 151,886,780 to H, who operated G, provided goods equivalent to KRW 240,043,980 to H, and submitted a false list of tax invoice to the public official in charge.

Summary of Evidence

1. Defendant's legal statement;

1. The front statement to I;

1. A certificate for the preparation of H;

1. An investigation report (to hear opinions from persons for reference), investigation report (including a list of total tax invoices attached, and a copy of the list of total tax invoices by buyer on January 2008 attached thereto);

1. A copy of each tax invoice;

1. A previous conviction in judgment: