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(영문) 인천지방법원 부천지원 2015.04.17 2015고정110

조세범처벌법위반

Text

Defendants shall be punished by a fine of seven million won.

In the event that the Defendants did not pay the above fine, the Defendants did not pay the fine.

Reasons

Punishment of the crime

[criminal power] On February 24, 2012, Defendant A was sentenced to a suspended sentence of six months for fraud at the Suwon District Court, which became final and conclusive on July 19, 2012.

【Criminal Facts】

The Defendants, who jointly operated D Co., Ltd. producing health assist foods, supplement the date of submission of the list of the total tax invoice by customer and the date of submission by buyer to the extent that it does not infringe upon the right of defense of the Defendants, stating the false content that three copies of the tax invoice equivalent to KRW 120,300,000 of the total value of supply were issued, although there was no supply of goods or services from LAWnB Co., Ltd. and LAB Co., Ltd.

The fact was submitted to the tax office and submitted to the tax office on January 25, 2010, a false statement stating that the tax invoice amounting to KRW 57,500,000 in total amount of supply was issued, although there was no fact that the goods or services were supplied to the Co., Ltd., and the fact was submitted to the tax office on January 25, 2010.

Summary of Evidence

1. Each legal statement of the Defendants (as of the second trial date)

1. Statement of prosecutorial statement concerning E;

1. Each investigation report (the confirmation of the results of handling cases, such as violation of the Punishment of Tax Evaders Act by witnesses E, and the confirmation of the closure of the corporation);

1. A written accusation;

1. Previous convictions (limited to defendant A): Application of Acts and subordinate statutes to criminal records and investigation reports (report on attachment of past concurrent records);

1. Relevant Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012), Article 30 of the Criminal Act, and the choice of fines for negligence

1. Defendant A who handles concurrent crimes: The latter part of Article 37 and the former part of Article 39 (1) of the Criminal Act;

1. Defendants who aggravated concurrent crimes: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

1. Defendants to be detained in the workhouse: Articles 70(1) and 69(2)1.