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(영문) 대전지방법원 천안지원 2014.10.30 2014고정774
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 30,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The Defendant is a person who performs machinery and equipment installation works in the name of “C” in the Gangnam-gu Seoul Metropolitan City.

No act of submitting to the Government the purchase or purchase by buyer under the Value-Added Tax Act without supplying goods or services by false entry shall be submitted.

Nevertheless, on July 25, 2013, the Defendant submitted a false list of total tax invoices stating that the Defendant supplied goods equivalent to KRW 1,551,000,000, in spite of having received goods equivalent to KRW 57,200,000, the supply price of KRW 57,200,000, from D, from the Cheongnam-gu, Cheongdong-gu, Cheongnam-gu, Cheongdong-gu, 550, and that the Defendant submitted a false list of total tax invoices stating as if he was supplied with goods equivalent to KRW 10,00,00,000.

Summary of Evidence

1. Defendant's legal statement;

1. Prosecution investigation report (the confirmation of loan banks related to the construction cost of this case and the procedures for guaranteeing loan from the Credit Guarantee Fund);

1. Application of Acts and subordinate statutes, such as a written accusation by the director of the National Tax Service on the basic matters of a astronomical tax office, a false tax invoice, a statement of receipt and issuance of a false tax invoice, a report on completion of investigation related to the transaction order of value-added tax, a list of total tax invoice by buyer (til 1, 2013), a list of total tax invoice by buyer, a list of total purchase and punishment tax invoice (til 1, 2013), transaction confirmation, electronic tax invoice, construction contract statement, construction contract statement, a copy of a contract, a copy of a suspect A bank account, a copy of a document submitted for

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines concerning the facts constituting the crime;

1. Articles 70 (1) 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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