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Reasons
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(영문) 인천지방법원 2015.01.28 2014고단8572
조세범처벌법위반
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A defendant shall be punished by imprisonment for not more than ten months.

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

Reasons

Punishment of the crime

The defendant is a person who has been operating D (business registration number E) in the first underground floor of the Namdong-gu Incheon Metropolitan City.

1. On July 25, 2012, the Defendant reported the value-added tax return on July 25, 2012 from the Nam-gu Incheon Nam-gu, Incheon, to D Co., Ltd. on January 2012, the Defendant supplied goods of KRW 91,090,000 in total supply value to the new medicine Co., Ltd. (business registration number 212-81-9012), and submitted to the Government a list of the total tax invoices by seller, stating as to goods of KRW 186,545,00 in total supply value from F (business registration number 212-81-9012).

2. On January 25, 2013, the Defendant reported the value-added tax of 200,70,000 won in total from F (business registration number 212-81-9012) and submitted to the Government a list of total tax invoices by individual seller, stating that each of the supply values of KRW 52,80,00,00 in total is supplied to F (business registration number 212-81-86594), 594,627,00,000 in total from Medidididis of spring water (business registration number 212-81-8641425), and Co., Ltd. (business registration number 119-86-41425) as if each of the supply values was supplied to F (business registration number Ga).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to the list of the aggregate tax invoices by customer (for the first half of 2012), the list of the aggregate tax invoices by customer (for the second half of 2012), the list of the aggregate tax invoices by customer (for the second half of 2012), the list of the aggregate tax invoices by customer (for the first half of 2012), and the list of the aggregate

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime;

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

1. The defendant under Article 62(1) of the Criminal Act led to the confession of the crime of this case as the principal offender.

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