logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
(영문) 서울남부지방법원 2017.01.10 2013고단580
조세범처벌법위반
Text

Defendant

A Imprisonment of one year and two months, and Defendant B shall be punished by a fine of 80,000,000 won, respectively.

, however, the defendant.

Reasons

Punishment of the crime

Defendant

A is a substantial operator of B, and Defendant B is a corporation established for the purpose of mid-term, automobile, industrial machinery trade business, etc.

1. Defendant A

A. On July 25, 2009, the Defendant reported the value-added tax of “B Co., Ltd.” at the tax office in Yeongdeungpo-gu around July 25, 2009, the Defendant submitted a list of the separate tax invoices by customer, stating in the “B Co., Ltd.” the total amount of KRW 240,186,000 as if the Defendant supplied goods or services equivalent to KRW 240,186,00 to “F”.

However, the fact was that no goods or services were supplied from “B” to “F”.

On July 25, 2009, the Defendant filed a declaration of value added at the first time on July 25, 2009, and as such, the Defendant withdrawn from the bill of amendment to the bill of amendment, the instant net is maintained and the content is deleted. Of the following, the Defendant submitted a list of total sum of KRW 908,810,390 from “B Co., Ltd.” as indicated in 1-13 times a year: (a) even though there was no supply of goods or services, as if it was supplied, the Defendant entered it falsely and submitted a list of total sum of accounts by sales place.

2) On January 25, 2010, the Defendant reported the value-added tax of “B Co., Ltd.” at the Yeongdeungpo-gu Tax Office on February 2009, the Defendant submitted a list of accounts for separate tax accounts at each selling place, stating in “B Co., Ltd.” that the Defendant supplied goods or services equivalent to KRW 29,919,700 in total to “G”.

However, the fact was that no goods or services were supplied from “B” to “G” as above.

On January 25, 2010, the Defendant filed a list of total sum of 728,913,959 won from “B Co., Ltd.” as indicated in No. 14-26 times a year among the list of crimes in the attached list of the following crimes, even though there was no supply of goods or services, as if they were supplied, and submitted a list of total sum of annual tax invoices by customer.

(3) The Defendant on July 2010.

arrow