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(영문) 전주지방법원 군산지원 2014.04.02 2013고단1712
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than eight months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The defendant is a person who operates D in the name of C, which is the wife of the defendant in time of war.

1. Around January 27, 2012, the Defendant submitted a false entry into the list of the total tax invoice by buyer on the second term portion, and the Defendant submitted the list of the total tax invoice by buyer from October 14, 201 to December 31 of the same year, from Daejeon Jung-gu, Daejeon, Daejeon, to December 201 of the same year.

The Defendant indicated on the above list of total sum of 20, 39, 416,880,815 won for purchase of sales tax invoices, but among them, the Defendant did not supply goods or services, including 10,50,000 won for Esa Construction Co., Ltd., as indicated in the attached list of crimes.

Accordingly, the defendant did not supply goods or services, entered false information about the buyer by buyer under the Value-Added Tax Act, and submitted it to the government.

2. From July 25, 2012 to April 1, 2012, 2012, the Defendant submitted a false entry into the list of the total tax invoice by buyer by buyer by buyer by buyer by buyer by the World War, Daejeon-gu, Daejeon-gu, Daejeon, the same year.

6. By 30. The list of the total tax invoice by buyer was submitted.

The Defendant indicated on the above list of total numbers of 23, 30, 216,12,000 won for purchase of sales tax invoices, but among them, the supply value of Ston Points Co., Ltd. was KRW 3,825,000, including the supply value of KRW 155,875,00 for 12 companies, as indicated in the list of crimes in the attached list of crimes.

Accordingly, the defendant did not supply goods or services, entered false information about the buyer by buyer under the Value-Added Tax Act, and submitted it to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding C;

1. Each buyer by buyer;

1. A copy of each tax invoice;

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