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(영문) 수원지방법원 안산지원 2016.08.23 2016고단2319
조세범처벌법위반
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A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence 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 is a person who operates a furniture manufacturing enterprise after completing the registration of a business operator (N) in the name of "M" in L in Si interest.

1. No person who is obligated to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts for violating the duty to issue tax invoices shall issue them unless he/she issues them or make false entries therein;

Nevertheless, from May 15, 2010 to June 30, 2010, the Defendant supplied goods equivalent to KRW 4,122,727 to theO at the above M office, but did not issue a tax invoice. From that time until December 31, 2014, the Defendant supplied goods equivalent to KRW 8,471,453,076 in total for 859 times in the same manner as the attached crime list 1, from that time until December 31, 2014.

2. No one shall evade taxes, or receive a refund or deduction of taxes by fraudulent or other illegal means;

Nevertheless, on July 25, 2010, the Defendant filed a report on value added tax with the tax office around July 25, 2010, issued a tax invoice for the last year of January 2010 as described in paragraph (1) or issued a false statement, and issued a business operator’s registration (R) with the trade name “ Q” in the name of the Defendant’s wife P, without distinguishing M’s sales from Q, thereby evading value added tax equivalent to KRW 8,707,439 by means of concealing income and not preparing a book capable of verifying sales from M in a way that does not distinguish M’s sales from Q’s sales. From that time to December 31, 2014, the Defendant evaded taxes equivalent to KRW 91,65,260 in total, as shown in attached Table 2, from that time, until December 31, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. The second statement made by the prosecution against S and the second statement made by the public prosecutor in relation to S;

1. Some of the statements made by the prosecution concerning T;

1. Some of the statements made by the police in relation to S.

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