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Reasons
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(영문) 청주지방법원 제천지원 2016.10.27 2016고단322
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

The Defendant is a person who operated a mobile phone sales store from November 27, 2010 to February 16, 2016 with “C” as “C.”

1. On August 31, 2011, the Defendant received a false tax invoice: (a) around August 31, 201, the Defendant was issued a false tax invoice as shown in the separate sheet of crime (1) from around that time, even though the Defendant did not receive any goods or services from D; (b) provided goods or services equivalent to KRW 9,214,909 from the said company, as if it had not been provided with any goods or services; and (c) received a false tax invoice from around that time to February 27, 2013

2. On January 26, 2012, the Defendant submitted a false list of total tax invoices by seller to each seller, stating the false list of total tax invoices by seller, as shown in the separate sheet of crime (2) from around July 24, 2013 to around July 24, 2013, when filing a return on the confirmation of value-added tax base for the second period of 201 in the No. 201. The Defendant submitted a false list of total tax invoices by seller, stating the false list of total tax invoices by seller as shown in the separate sheet of crime (2).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation from the director of the tax office of the Incheon District Tax Office, a report on the completion of on-site verification, and a G statement;

1. Application of Acts and subordinate statutes to electronic tax invoices, general taxable persons' final return of value-added tax;

1. Relevant provisions of the Punishment Act and Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Aug. 31, 2011; Act No. 11010, Sep. 30, 201; Act No. 11041, Oct. 31, 201; Act No. 11333, Nov. 30, 201; Act No. 11383, Dec. 30, 2011; Act No. 11383, Jan. 31, 2012; Act No. 11388, Feb. 29, 2012; Act No. 11396, Mar. 31, 2012; Act No. 113874, Apr. 30, 2012; Act No. 11374, Nov. 31, 2012>

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