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(영문) 대구지방법원 서부지원 2014.09.05 2014고단467
조세범처벌법위반
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Defendant

A and B shall be punished by a fine of 20 million won for six months, and the defendant corporation C shall be punished by a fine of 20 million won.

except that this judgment.

Reasons

Punishment of the crime

Defendant

A served as the representative director of C in Daegu-gun Group G from July 1, 2008 to March 31, 2012, and Defendant B served as the representative director of C in the foregoing case from March 29, 2012 to June 28, 2013, and C is a corporation established for the purpose of brining and selling.

1. On April 24, 2009, Defendant A sold boxes, etc. equivalent to KRW 21,700,000 from the above C office to the name partner, and did not issue sales tax invoices over 939 times from that time, Defendant A sold the sales tax invoices, etc. equivalent to KRW 7,200,886,612 from that time to March 29, 2012, as shown in the attached crime list (1). Defendant A sold the sales tax invoices equivalent to KRW 4,721,11,685 from that time.

2. On March 30, 2012, Defendant B sold boxes, etc. of KRW 534,600, the supply price of which is KRW 534,600, to a person who was named in the above C office and did not issue sales tax invoices, and sold boxes, etc. of the total supply price of KRW 2,256,637,887, and the sales tax invoice equivalent to KRW 1,787,837,143 among them, from around that time to June 4, 2013, as shown in the separate list of crimes (3).

3. A and B, the representative director of the defendant, committed the above act in relation to the defendant's business at the time and place mentioned in paragraphs 1 and 2 of the defendant C.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each police statement of H;

1. A written accusation;

1. Personal details of the offender and the facts of the offense;

1. Investigation report;

1. Application of Acts and subordinate statutes on the details of borrowed accounts;

1. Article 11-2(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”); Article 10(1)1 of the Tax Punishment Act; Article 10(1)1 of the same Act; and Article 10(1) C of the same Act, each of which is the Defendant C: Each of the respective Gus.

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