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Reasons
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(영문) 서울중앙지방법원 2015.04.23 2015고단170
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who runs a company with a trade name called “(State)D” from August 2001 to February 201, 201.

1. On October 25, 2010, the Defendant submitted a false list of total tax invoice by buyer, stating the supply price of goods or services equivalent to KRW 505,160,000 as if he/she supplied goods or services to E, while filing a preliminary return of value-added tax for the second period of the year 2010 with the Geumcheon Tax Office located in the Seoul Special Metropolitan City, Gwanak-gu, Seoul Special Metropolitan City, the Defendant submitted a false list of total tax invoice by buyer.

2. On October 25, 2010, the Defendant submitted a preliminary return of value-added tax for the second period of February 2010 to the Geumcheon Tax Office located in the Gwanak-gu Seoul Special Metropolitan City, Seoul Special Metropolitan City, the Defendant submitted a false list of total tax invoices by customer, stating as if he was supplied goods or services equivalent to KRW 504,727,50 of the supply value from (ju)F, although he did not receive any goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. Each report on investigation;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (3) of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution of sentence under Article 62(1) of the Criminal Act is concerned with demanding the repayment of a loan for the reason of sentencing. It constitutes a case where no purpose of tax evasion exists or no result of tax evasion occurs, and there is no particular benefit from other matters, and there is no power of the same kind, and the depth is divided; and

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