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(영문) 부산지방법원 동부지원 2016.11.07 2014고정1727
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 25,000,000.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

The defendant was a person who was in the operation of the J, which is an I subordinate business within the So-called So-called So-called So-called So-called So-called So-called So-called So-called So-called So-called So-called So-called So-U.S. Si

No person shall be issued or issued with a false tax invoice without supplying or being supplied with goods or services.

On July 31, 2011, the Defendant received a tax invoice of KRW 8,3250,00 from M as if the J had been supplied with goods or stations from M, and received from M a total of KRW 34,568,00,000 from around that time to October 31, 201, a tax invoice of KRW 8,3255,00 from the aforementioned M, as shown in the attached list of crimes, without supplying goods or services.

Summary of Evidence

1. Legal statement of the witness N;

1. Statements made by witnesses in the second protocol of the trial;

1. The witness's statement in P in the fourth trial record;

1. Partial statement of the police interrogation protocol of the accused;

1. Statement of the police officer onO or P;

1. A written accusation;

1. A copy of tax invoice;

1. Application of statutes governing certified copies of assessed value-added tax by general taxable persons;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes;

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. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.

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