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(영문) 의정부지방법원 2016.01.25 2015고정209
조세범처벌법위반
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Defendant shall be punished by a fine of 25 million won.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by sales and by seller under the added-value-added tax-related Acts, without being supplied with goods or services, by entering it falsely.

Nevertheless, on October 25, 2009, the Defendant reported the value-added tax for the second period of 2009 at the Namyang-si Tax Office located in Seoi-si, 736-2, Dongyang-si, 736-2, and the Defendant submitted a false list of invoices for individual suppliers as if he received goods from D, even though he did not receive goods from D., the Defendant submitted a false list of invoices for individual suppliers as he received goods equivalent to KRW 11,00,000 from the above D.

From January 25, 2011 to January 25, 2011, the Defendant submitted a false list of total tax invoices by seller as if he received goods equivalent to KRW 474,280,000 from eight enterprises, such as D, in the same way as indicated in the list of crimes in the attached Form, and submitted a false list of total tax invoices by seller.

Summary of Evidence

1. Statement by the defendant in court;

1. Legal statement of witness E;

1. Each report on value added tax for the first and second years of 209, each of the first and second years of 209, each of the second years of 2009;

1. Each report on value added tax for the first and second years of 2010, each of 1, 2010, and the sum table of gold invoices for each second year of 2010 (A);

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

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

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;

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