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(영문) 부산지방법원 2014.01.10 2013고단4002
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

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

Reasons

Punishment of the crime

The Defendant is a person who runs the “F” mainly for the main business of the scrap metal wholesale business in Gangseo-gu Busan Metropolitan Government E.

No tax invoice under the Value-Added Tax Act shall be issued or issued without supplying or being supplied with goods or services.

Nevertheless, on January 3, 2012, the Defendant issued a tax invoice equivalent to KRW 38,902,750 of the supply value as if he had not supplied scrap metal to G Co., Ltd. even though he had not supplied scrap metal to G Co., Ltd.

In addition, the Defendant issued, from that time until June 4, 2012, a tax invoice of the total value of KRW 2,339,373,250, respectively, as if the Defendant supplied the scrap metal to G Co., Ltd. and H 54 times, even though there was no fact that the scrap metal was supplied, as described in the attached list of crimes.

Summary of Evidence

1. Legal statement of a witness I, and part of the witness J's legal statement;

1. Each prosecutor's statement to I and J;

1. A copy of the tax invoice, a copy of the withdrawal statement, a measurement certificate, a copy of the shipment certificate, each account transaction inquiry, details of transactions, inquiry into details of transactions, certificates of deposit transaction, certificates of deposit transaction, details of transactions, each entry and withdrawal transaction, each currency, and each reference material (not more than 893 pages of investigation records);

1. Each investigation report (No. 37 and 41 No. 5 of the evidence list);

1. Application of Acts and subordinate statutes to written accusation;

1. Punishment of tax offenses, Article 10 (3) 1 of the Punishment of Tax Evaders Act, and the choice of imprisonment with prison labor for each type of crime;

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 on the Suspension of Execution (Article 62 (1) of the Criminal Act (Article 62 (1) of the Act on the Suspension of Execution (Article 62 (1) of the Act on the Suspension of Execution); Article 62 (1) of the Act on the Suspension of Execution (Article 62

1. Determination of the defense counsel's assertion of Article 62-2 of the Social Service Order Criminal Act

1. The defendant's defense counsel's defense of the defense counsel is the main issue.

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