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(영문) 서울중앙지방법원 2014.05.28 2013고단8410
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for ten months, and imprisonment with prison labor for six months.

Reasons

Punishment of the crime

Defendant

A runs the wholesale business of a woman from June 15, 2007 to March 31, 2012 with the trade name “(State) E” in Seoul Jung-gu, Seoul, the first floor F-19, and among them, runs the wholesale business of a woman from April 20, 2010 to December 31, 201, together with Defendant B, the wife, and jointly runs the wholesale business of a woman with the said trade name 50:50.

A person liable to submit a list of total tax invoice by buyer to the Government shall not submit a false list thereof.

Nevertheless, Defendant A appears to be a clerical error in comparison with the list of crimes, which appears to be “from July 1, 2009 to April 19, 2010” of the facts charged on January 25, 2010.

unilaterally, from July 25, 2010 to January 25, 2012, the Defendants appears to be a clerical error in comparison with the list of crimes. “from April 20, 2010 to December 31, 201.”

On January 25, 2010, the fact that the report of value-added tax was filed on January 25, 2010, in collusion with a false list to submit a false list of buyer by buyer, and on January 25, 2010, the fact that the actual sales of women were KRW 3,442,920,70, but the total sales amount was 2,513,869,700 (the difference 929,051,000 won) and submitted a false list of buyer by buyer as shown in the list of crimes, until the report of value-added tax was filed on January 25, 2012, the actual sales amount was 23,93,158,847 won, such as the list of crimes, and the total sales amount was 13,60,950,850 won (the difference 10,272,207,97 won).

Summary of Evidence

1. Defendants’ respective legal statements

1. Written accusation of the director of the mid-term tax office;

1. Application of the law of the total tax invoice by buyer(2) by buyer(2) by buyer(209), the total tax invoice by buyer(1) by buyer(2010) by buyer(2), the total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer in 2011

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