logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울남부지방법원 2013.10.18 2013고단2930
조세범처벌법위반
Text

Defendants shall be punished by imprisonment for one year.

However, as to the Defendants, it shall be for 2 years from the date of each judgment.

Reasons

Punishment of the crime

Defendant

A was engaged in the beverage wholesale retail business with the trade name of C, and Defendant B was the owner of the ship of Defendant A, and Defendant C was offered to sell money after issuing a false tax invoice in the name of C Company.

1. On January 25, 2010, the Defendants filed a final return of value-added tax for the second time in Seocheon Tax Office located in Seo-gu Incheon, Seo-gu, Incheon, and filed a final return of value-added tax for the second time in 2009, stating that the Defendants supplied goods or services equivalent to KRW 953,459,200 in total to D and E companies, etc.

However, there was no supply of goods or services at all for 842,686,00 won for total 30 business operators, such as D Company E, among the supply values.

Accordingly, the defendants conspired to make false entries in the list of the total tax invoice under the Value-Added Tax Act and submitted it to the government.

2. On July 25, 2010, the Defendants filed a final return of the first value-added tax on the said Seocheon Tax Office in 2010, stating that the Defendants supplied goods or services equivalent to KRW 1,045,471,00 to 52 business operators, including F companies G, at the time of filing the final return of the first value-added tax on the said Seocheon Tax Office in 2010.

However, there was no supply of goods or services to the above 52 business operators.

Accordingly, the defendants conspired to make false entries in the list of the total tax invoice under the Value-Added Tax Act and submitted it to the government.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to the written accusation by the director of the Western District Tax Office;

1. Article 10 (1) 2 and (3) 3 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act concerning the crime committed;

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

1. Article 62 (1) of the Criminal Act;

1. The number of tax invoices issued by the Defendants in relation to the processing transaction under Article 62-2 of the Criminal Code of the Social Service Order.

arrow