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(영문) 광주지방법원 순천지원 2016.11.16 2016고단1530

조세범처벌법위반

Text

Defendants shall be punished by a fine of KRW 10 million.

Defendant

If A does not pay the above fine, 100,000.

Reasons

Punishment of the crime

Defendant

A is a person who is actually responsible for the overall management of the company's business and operation as the representative of the defendant (oilB) who wholesale and retail business of electric machinery and equipment in netcheon City E.

No person shall submit to the Government the list of total tax invoices by customer without supplying goods or services, or entering it falsely.

1. Defendant A

A. Nevertheless, around October 25, 2013, the Defendant submitted a false list of total tax invoices by entering the amount equivalent to KRW 107,120,00 in total, as if he/she was supplied goods or services equivalent to KRW 107,120,00 without being supplied goods or services from F to the tax office on August 28, 2013, or KRW 52,950,000, or KRW 54,170,000, or KRW 107,120,000, or KRW 107,000, or services from F in total at the tax office on the tax office on the basis of January 25, 2014. Nevertheless, the Defendant submitted a false list of total tax invoices by seller as if he/she had not been supplied with goods or services on the basis of the total amount of KRW 105,620,00,00, KRW 49,600, Nov. 15, 2013.

C. Nevertheless, the Defendant, at the tax office around April 25, 2014, entered “F” in the aggregate of KRW 188,468,00,00, KRW 56,150,00 on March 7, 2014; KRW 19,858,000 on March 19, 204; and KRW 58,930,000 on April 7, 2014, without being supplied with any goods or services equivalent to KRW 188,468,00 on the aggregate of KRW 188,468,00,00 on the aggregate of KRW 18,00 on the aggregate of KRW 15,50 on the tax office around July 25, 2014; or