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(영문) 수원지방법원 안양지원 2014.03.28 2013고단1481
조세범처벌법위반
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Defendant

A A Fine of 80,000,000 won, Defendant B of the case shall be punished by a fine of 30,000,000 won, and Defendant C of the case.

Reasons

Punishment of the crime

Defendant

A is a person engaged in cosmetics, coloring medicine wholesale and retail business, and Defendant B and Defendant C are corporations established for the purpose of manufacturing and selling cosmetics.

1. Defendant A

A. On January 3, 2011, the Defendant did not issue a tax invoice of KRW 1,573, total amount of KRW 978,654,070, as indicated in the separate sheet of crime, from April 17, 2012, even though he sold 72,00 won or more to G at the office of the Defendant’s corporation B, which was operated by the Defendant, in Ansan-gu, Seoul, to G, and did not issue a tax invoice of KRW 1,573, total amount of KRW 978,654,070 from that time.

B. On April 18, 2012, the Defendant did not issue a tax invoice, even though he sold 240,000 won or more to H, at the office of the Co., Ltd., the Defendant, located in Ansan-gu, Seoul-si, and around December 31, 201, up to December 31, 2012, the Defendant did not issue a tax invoice equivalent to a total of KRW 3,001, total of 1,377,714,855, as shown in the attached list of crimes (2).

2. Defendant B, at the time and place specified in the above 1-A, Defendant B, a representative of the Defendant, did not issue a tax invoice as stated in the above 1-A with respect to the Defendant’s business.

3. Defendant C did not issue a tax invoice in relation to the Defendant’s business at the date, time, and place specified in the above 1-B, as described in the above 1-B.

Summary of Evidence

1. Defendant A’s legal statement

1. Application of the Acts and subordinate statutes to a written accusation and a statement of omission in sales (B or C);

1. Defendant A: Defendants B and C of Article 10 (1) 1 of the Punishment of Tax Evaders Act concerning the crime committed: Articles 18 and 10 (1) 1 of the Punishment of Tax Evaders Act;

1. Optional fine of punishment (the defendant A reflects the crime and considering the fact that he has no previous record of the same kind);

1. The former part of Article 37 of the Criminal Code and Article 38 of the Criminal Code among concurrent crimes.

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