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(영문) 울산지방법원 2014.02.20 2013고단3907

조세범처벌법위반

Text

A defendant shall be punished by imprisonment with prison labor for ten months and by a fine of ten million won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The defendant is a person who operates D in a private business chain established for the purpose of wholesale and retail business in the Gyeong-si.

1. On January 25, 2009, the Defendant submitted a false statement of the total price by buyer on February 25, 2008, when filing a return of the value-added tax on February 2, 2008 on the racing tax invoice with Sung-dong 180-4, Sung-dong, Sung-dong, Sung-dong, Sung-dong, from August 23, 2008 to December 31, 2008, the Defendant submitted a false statement of the total value of supply in E from August 23, 2008 to the Government, even though he did not supply goods or services equivalent to the above value of supply, as if he supplied goods or services equivalent to the above value of supply, and submitted a false statement of the total value of supply by seller to three companies as indicated in the table of crimes Nos. 1 to 3,570,431,760 won, even though he did not supply the goods or services equivalent to the above value of supply.

2. On July 27, 2009, the Defendant submitted false statements in the list of the total tax invoice by buyer on January 1, 2009, when he reported the value-added tax on July 1, 2009 on the racing business list located in Sung-dong 180-4, Sung-dong, Sung-dong, Sung-dong on the same year from January 1, 2009

6. By the end of 30.30, the F had not been supplied with goods or services equivalent to KRW 199,836,744, and the F submitted to the Government a false entry of the list of total tax invoices by customer, as if the goods or services equivalent to the above supply value were supplied, and submitted to four companies, such as the No. 4 or No. 7 of the attached crime list, without the fact that the goods or services equivalent to the above supply value were supplied, a false entry of the list of total tax invoices by customer was made, and submitted to the Government, as if the goods or services equivalent to the above supply value were supplied.

Accordingly, the defendant is equivalent to 1,112,801,204 won in total twice.