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(영문) 수원지방법원 2012.09.27 2012고정1686
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 1.2 million.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

Defendant

A from March 21, 2005 to September 30, 2009, is a person who operated (main) D in the Seoul Jung-gu Seoul metropolitan building 402.

On July 25, 2007, the Defendant prepared and submitted a false list of total tax invoices by seller to the tax official in charge of taxation who is not aware of the fact that the purchase price is 201,58,000 won during the period of one year from January 1, 2007 to June 30, 2007 without being supplied or being supplied with actual goods or services.

Summary of Evidence

1. Partial statement of the defendant;

1. A written accusation;

1. A list of purchase punishment tax invoices;

1. Application of Acts and subordinate statutes to the details of transactions, six copies of cash storage certificates, tax reduction books, notification, etc. of the results of tax investigation, requests for pre-taxation review, and written notification;

1. Relevant Article of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and Article 11-2 (4) 3 (Selection of Fine) of the same Act concerning the crime;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

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