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Reasons
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(영문) 수원지방법원 2014.10.23 2014고정1577
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 3,000,000.

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

Reasons

Punishment of the crime

The defendant is a person who operates D from 138, Dongwon-si, Suwon-si, Seoul Building C, Dong.

1. Around December 20, 2011, the Defendant issued a tax invoice of an amount equivalent to KRW 314,415,00,00, which entered into a contract with H of the G industry development in relation to the Friet New Construction Project, which was conducted in the Griet E, etc. of Gangwon-do, with H, but provided the construction services equivalent to KRW 314,415,00, as if the completion was supplied to I Co., Ltd., a false tax invoice of an amount equivalent to KRW 314,415,00, which entered the supply price as I Co., Ltd.

2. Around December 20, 2011, the Defendant issued a tax invoice equivalent to KRW 50,000,000 of the supply value, stating the same content, although there was no fact that the Defendant supplied goods or services to an I stock company.

3. Around December 21, 2011, the Defendant issued a tax invoice equivalent to KRW 314,415,000 of the supply value, stating the same content, although there was no fact that the Defendant supplied goods or services to an I stock company.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of the witness J;

1. A protocol of partial police interrogation of the accused;

1. A written statement of the defendant;

1. A written accusation;

1. A copy of a report on termination of the investigation into a tax offense committed by a taxpayer and electronic tax invoice;

1. Application of Acts and subordinate statutes to investigation reports (Attachment to K judgments for reference);

1. Article 10(1)1 of the Punishment of Tax Offenses Act and Article 10(1)1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012); and selection of each fine

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

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;

1. The defendant and his defense counsel regarding the assertion of the defendant and his defense counsel under the main sentence of Article 186(1) and Article 191(1) of the Criminal Procedure Act.

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