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(영문) 수원지방법원 안양지원 2013.07.25 2013고정485
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 10,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

C Co., Ltd. is a corporation established for the purpose of telecommunications facility installation, etc. of the D Building 207 in Ansan-gu, Ansan-gu, and the defendant is a person who actually operated the above C.

No one shall deliver or receive the tax invoices without supplying the goods or services as prescribed by the Value-Added Tax Act, and shall not make false entries in the list of the tax invoices by seller and submit it to the Government.

1. On or around April 25, 2011, the Defendant violated the Punishment of Tax Evaders Act: (a) filed a preliminary return on the value-added tax return for the first term portion of January 201 by the said stock company C on the Ansan-gu, 582-4, 582-4, Ansan-gu, Mayang-gu, Mayang-gu; and (b) from January 1, 201, the fact is the same year.

3. During the period of up to 31.31, C supplied goods equivalent to the supply value of KRW 429,00,000 in E (State) or supplied goods equivalent to the supply value of KRW 290,524,000 from F (State) during the said period, C Co., Ltd supplied goods equivalent to the supply value of KRW 429,00,000 to E (State) during the said period, and submitted a list of tax invoices by seller falsely entered to the effect that F was supplied with the goods equivalent to KRW 290,524,000 from the supply value of KRW 290,524,00.

2. On July 25, 2011, the Defendant violated the Punishment of Tax Evaders Act: (a) around July 25, 201, at the Ansan-gu, Mayang-gu, 582-4, Mayang-gu, Mayang-gu; (b) reported the establishment of value-added tax for January 201 of 201 by the said stock company C; and (c) from around April 1, 201, the fact is the same year.

6. During the period of up to 30.30, Co., Ltd. supplied goods equivalent to KRW 286,00,000 in supply value to E (State) or received goods equivalent to KRW 438,847,50 from F (State) during the said period, Co., Ltd supplied goods equivalent to KRW 286,00,000 in supply value to E (State) during the said period, and submitted a list of tax invoices by seller stating to the effect that the Co., Ltd was supplied with goods equivalent to KRW 438,847,50 in supply value from F (State).

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