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(영문) 서울중앙지방법원 2015.10.08 2015고단3997

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

except that 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

The defendant is a person who served as the representative director of E (ju), a business consulting company, in the eight floors of the D Building in Gangnam-gu Seoul Metropolitan Government from February 2, 2010 to June 2013.

1. In submitting a list of the total tax invoices by false seller and the Defendant evading value-added tax, around July 2010, the Gangnam-gu Seoul Metropolitan Government Educational Dong 425, and the total tax invoices by customer in January 2010, the Defendant evaded the total amount of KRW 962,735,602 from around that time to January 2013, by intentionally omitting the total amount of KRW 61,024,790 in cash sales from the actual purchase and sales account books kept by the Defendant, and submitting separate account books for reporting at tax offices which intentionally omitted the total amount of KRW 61,02,735,560 in cash sales from the said account books.

2. In submitting a false list of invoices by seller and the Defendant’s evasion of corporate tax around March 201, at Gangnam-gu, around March 201, the Defendant falsely prepared a list of invoices by seller and submitted a false list of invoices by seller from around the same day to March 2013, 201, when submitting a list of invoices by seller by seller of corporate tax in 2010 to the account in the name of the individual entrepreneur, who is an employee E (State) from the account in the name of E (State) to transfer the amount of tax invoices from the account in cash from the account of the individual entrepreneur on the same day to the account in the name of E (State) as if there was actual transaction, and then evaded the total amount of KRW 201,203,00 from around the same day to March 2013, 207,952,380, as shown in the list of crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. The statement of each police officer made to F and G;

1. A charge;