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Reasons
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(영문) 인천지방법원 2014.01.16 2013고단4370
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

The Defendant, the representative of the closed wholesale chain C, and, among F and the vice president of F and D Co., Ltd., a company registered on KOSDAQ (trade name change to E, delisting of Feb. 21, 2013), conspired to avoid value-added tax by creating data for purchase in the transaction of closed Dong with non-data companies, and to disguised the transaction of closed Dong with D in order to avoid the tax office’s investigation.

1. On July 25, 2012, the Defendant submitted a list of the total tax invoices by customer to the Si E (Gu trade name D) office, and the fact that C did not supply goods or services to E (Gu trade name D), the Defendant submitted a list of the total tax invoices by customer with false statement as to the supply price of goods or services equivalent to KRW 10,468,980,714, including the supply price of KRW 10,650,000, to the above E E’s E’s branch, to the public official in charge of each sales office.

2. On July 25, 2012, the Defendant submitted a false list of total tax invoices by seller to a public official in charge of payment in name, even though there was no fact that the Defendant was supplied goods or services from H and I, the Defendant submitted a false list of total tax invoices by seller to a public official in charge of payment in name, stating that he was provided with goods or services equivalent to KRW 1,446,817,817,690 from H, including the supply value of KRW 1,364,99,90, and the supply value of KRW 81,817,70,00 from H.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Tax invoices, detailed statements of transactions, and value-added tax returns;

1. Application of Acts and subordinate statutes on investigation reporting;

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

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

1. Suspension of execution: Article 62(1) of the Criminal Act reflects the depth of the defendant, the defendant is the primary offender, and the defendant is only the name of the defendant.

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