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Reasons
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(영문) 대전지방법원 2013.08.08 2012고단4615
조세범처벌법위반
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1. Defendant A shall be punished by imprisonment for six months.

However, the execution of the above punishment for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

Defendant

A is the representative director of F in charge of the settlement of disputes established for the purpose of manufacturing and wholesale business of computer peripheral devices, and Defendant B is the financial director in charge of the business and finance of the company.

On April 25, 2008, the Defendants conspired to make a preliminary return of the value-added tax for the year 2008 at Seo-gu Daejeon, Seo-gu, Daejeon, Daejeon. The Defendants entered and submitted to the above tax office a false statement of the total of six times from that time to July 27, 2009, stating that the total amount of the total tax invoice was supplied for goods equivalent to KRW 20,000,001, even though there was no fact that the goods equivalent to the total amount of the total tax invoice was supplied to the Changsan Information and Communications Co., Ltd., and submitted the false statement of the total amount of 861,737,944 won from that time to July 27, 2009.

Summary of Evidence

[Defendant A]

1. Partial statement of the defendant;

1. Each legal statement of witness B and G;

1. Copy of the police statement concerning H;

1. A copy of each investigation report, each value-added tax return, each summary order (Defendant B);

1. Defendant's legal statement;

1. Copy of the police statement concerning H;

1. Application of Acts and subordinate statutes to a copy of each investigation report, each value-added tax return, and summary order;

1. The Defendants of relevant criminal facts: Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010); Article 30 of the Criminal Act

1. The choice of the defendant A, who has been punished by imprisonment, and the fine, against the defendant B

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

1. Defendant B of detention in a workhouse: Articles 70 and 69(2) of the Criminal Act;

1. Defendant A: Article 62 (1) of the Criminal Act;

1. Defendant B of the provisional payment order: Reasons for conviction under Article 334 (1) of the Criminal Procedure Act (Defendant A);

1. Issuance of the false tax invoice in this case asserted by the defendant.

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