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(영문) 광주지방법원 목포지원 2014.02.28 2013고단1358 (1)

조세범처벌법위반

Text

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

Reasons

Punishment of the crime

【The latter part of Article 37 of the Criminal Act, the Defendant, at the Changwon District Court on January 17, 2014, sentenced one year of suspended execution to a violation of the Petroleum and Petroleum Substitute Fuel Business Act, and the said judgment became final and conclusive on the 25th of the same month.

【Criminal Facts】

1. No business operator shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on December 28, 2011, the Defendant registered a business operator in the name of the J in order to avoid taxes by purchasing non-materials oil and closing down the business for a short period, while registering a business operator for the International Oil station in Gwangju-dong-gu H.

2. No person who is liable to receive a tax invoice under the Value-Added Tax Act and a person who is obligated to submit a list of total tax invoices by customer to the Government shall submit a list of total tax invoices by customer, not issued or falsely entered

Nevertheless, from December 30, 201 to July 20, 2012, the Defendant did not receive a tax invoice even if he received transit equivalent to KRW 1,224,00,000 from the K gas station in the I gas station operated by the Defendant in Gwangju Dong-gu from around December 30, 201, transit equivalent to KRW 408,00 from the L gas station, transit equivalent to KRW 93,00,000 from the M gas station, and transit equivalent to KRW 1,589,00,000 from the general public.

Summary of Evidence

1. Defendant's legal statement;

1. An interrogation protocol prepared by the prosecution against the J;

1. Statement of the N in the police station;

1. Copy of the written accusation and the report on completion of data investigation;

1. A copy of an application for business registration;

1. Previous convictions: Criminal records, written judgments, and application of the statutes governing search of cases;

1. Relevant provisions of the Punishment of Tax Evaders Act, Article 11 (1) of the Punishment of Tax Evaders Act, Article 10 (2) 1 of the Punishment of Tax Evaders Act, and the selection of imprisonment, respectively, concerning the crime;

1. The latter part of Article 37 of the Criminal Act and Article 39(1) of the same Act concerning concurrent crimes;