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(영문) 의정부지방법원 2012.12.27 2012고단2040
조세범처벌법위반
Text

A person shall be punished by imprisonment with prison labor for eight months with prison labor for the crime No. 2 of the judgment of the defendant, and four months with prison labor for each crime.

Reasons

Punishment of the crime

On April 1, 2010, the Defendant was sentenced to the suspension of the execution of the imprisonment with prison labor for a violation of the Immigration Control Act at the District Court on June 6, 2010, and the said judgment was finalized on April 9, 2010.

From March 28, 2007, the Defendant is a person who operates a sedi manufacturing business with the trade name called Sacheon-si C.

1. False entry by buyer and buyer and evasion of value-added tax;

A. On January 25, 2008, the Defendant filed a final return of value-added tax on the second quarter of 2007 with the Government Tax Office located at the Government Office in the Government Office on the second quarter of 2007, and subsequently entered the actual sales amount in KRW 2,159,101,000 in the tax office by reducing the sales amount to KRW 1,758,829,000, and submitted a false entry of the total sales amount to the said tax office by omitting the sales amount of KRW 400,272,000, and evaded value-added tax on the sales amount omitted by such unlawful means as above.

B. On July 25, 2008, the Defendant, while filing a final return of value-added tax for the first quarter in 2008 with the Government Tax Office located at the Government Office, entered the actual sales amount of KRW 2,428,597,000 in the amount reduced to KRW 2,037,05,000 and entered the sales amount of KRW 391,542,00 in the said Tax Office by omitting the sales amount, submitted a false statement to the said Tax Office, and evaded value-added tax on the said sales amount omitted by the said unlawful means.

C. On January 25, 2009, the Defendant filed a final return of value-added tax on the second quarter of 2008 with the Government Tax Office located at the Government Office in the Government Office in order to enter the actual sales amount of KRW 2,960,867,00 in the amount reduced to KRW 1,868,671,00 and omitted sales amount of KRW 1,092,196,000, and submitted a false entry into the said tax office in the manner of omitting sales amount of KRW 1,09,219,000 for the sales amount omitted by such unlawful means.

On July 25, 2009, the defendant filed a final return of value-added tax for the first quarter of 2009 on the Government Tax secretary in the city of the Government.

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