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(영문) 전주지방법원 2018.11.28 2018고정566
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 40,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The defendant is a person who engages in cargo transportation business using the registered Type C in the denied name.

1. From July 8, 2016 to December 31, 2016, the Defendant in violation of Article 10(3)1 of the Punishment of Tax Evaders Act, it is evident that “413,745,456 won” in the indictment of KRW 413,45,456 is a clerical error in the phrase “413,145,45,456 won” in the indictment of KRW 413,145,456, using the tax invoice in the name of C at the C office located in the former Kim Jong-si from July 8, 2016 to December 31, 2016, as shown in attached Table 1 of the Crimes List 1, 2016 to be supplied with goods or services for the purpose of acquiring fees.

I issued false statements as if they were normally traded.

2. On January 24, 2017, the Defendant, in violation of Article 10(3)3 of the Punishment of Tax Evaders Act, prepared a false list of tax invoices and filed a false list of value-added tax returns based on the false tax invoices, which were issued to F and seven companies, as shown in attached Table 2, as if he/she provided normal services equivalent to KRW 31,530,000, in the tax account statement in the name of C, using the tax account statement in the following form:

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (which issues false tax invoices) concerning the facts constituting an offense, and the selection of fines, respectively, Article 10 (3) 3 of the Punishment of Tax Evaders Act (which submits a list of total tax invoices by false seller) and each of the options of fines;

1. former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines for each crime shall be added up after calculating the amount of fines for each crime);

1. Determination of sentence;

(a) In the case of a violation of Article 10(3)1 of the Punishment of Tax Evaders Act, 10. 10. each of the supply values entered in the tax invoice (if the amount is less than one million won, it shall be the reduced amount).

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