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(영문) 서울중앙지방법원 2017.02.09 2016고단9101

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant was the actual representative of D(Co., Ltd. E) established for the main purpose of plastic manufacturing business, etc. in Plastic Co., Ltd. at the time of harmony.

1. Notwithstanding the fact that the Defendant received a false tax invoice and issued the false tax invoice around March 31, 2012, the Defendant appears to have issued a false tax invoice as if he supplied the F with goods or services equivalent to KRW 189,00,000 in the supply price, as well as issuing a false tax invoice from December 31, 201 to September 30, 2012, since the taxable period “2012.2” in the attached Table No. 10 of the crime sight table in the annexed Table No. 10 is deemed to be a clerical error in the “2012.1”

As set out in Nos. 1 through 9, it was issued or issued a false tax invoice amounting to KRW 2,128,624,544 in total with customers such as F, etc. nine times in total.

2. On April 24, 2012, the Defendant submitted a list of total tax invoices by seller and seller to F, as if he/she supplied F with goods or services equivalent to KRW 189,00,000,000 in supply price to F, and from that time, submitted a list of total tax invoices by seller and seller from October 25, 2012, including the submission of a false list of total tax invoices by seller until October 25, 2012, the total of seven bills of indictment, such as the list of crimes, are written “six times” but this is deemed to be a clerical error, and thus the correction is made as above.

throughout this year, a sum table of accounts for each purchase or sale entered in a false statement was submitted to the Government as if the goods or services were supplied or supplied in an aggregate amount of KRW 2,131,351,816.

Summary of Evidence

1. Statement by the defendant in court;

1. G statements;

1. Each accusation and investigation report;

1. Application of Acts and subordinate statutes to each tax invoice, each list of tax invoices, and each list of value added taxes;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance and receipt of tax invoices for each transaction, each choice of imprisonment with labor), Article 10(3)3 of the Punishment of Tax Evaders Act (the false entries are made in each false statement) concerning the crime;