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(영문) 서울중앙지방법원 2013.04.23 2013고정389
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 43,300,000.

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

Reasons

Punishment of the crime

The defendant is the representative director of the Bank of Textiles, which carries out wholesale and retail business, etc.;

1. Around January 25, 2008, the submission to the Seoul Central Central Central Tax Office by the buyer on 2, 2007 (Transaction Period: October 1, 2007 through December 31, 2007) shall be made by entering the list of total tax invoices into the list of total tax invoices with "30 serial number, trade name (name of a juristic person), 30, 5, 4, 918,200" without supplying goods or services;

2. Around April 25, 2008, the Seoul Central Central District Tax Office submitted one year (1.1 to March 31, 2008 during the transaction period) period from January 1, 2008 to the buyer by buyer on the list of total goods and services, without supplying goods or services, submitted the list of total goods to the above list of total goods and services, with the false statement "(7) serial number, trade name (63,619,50) (8, trade name), 8, trade name (126,380,50), 3, 17, trade name (name of corporation), 6, 9, 958, and 710," and without the supply of goods or services;

3. Around July 25, 2008, the Seoul Central Central District Tax Office submitted one year (1st April 1, 2008 through June 30, 2008) total tax invoice in Seoul Central District Tax Office (1st June 20, 2008) on the list of total tax invoices, without supplying goods or services, submitted the list of total tax invoices with the false statement "8 serial numbers, trade names, 3, 57,058,00", "one serial number 9, trade names, 3, 92, 943, 500", "one serial number 9, trade names, 24, trade names, c, 5, 14, 295,60", and "one serial number 24, trade names, c, 5, 14, 295,600";

4. Around October 25, 2008, the Seoul Central Central District Tax Office submitted 2008 (2.2 from July 1, 2008 to September 30, 2008) the list of total tax invoices (2.2) in Seoul Central District Tax Office (2008.2 from July 1, 2008 to September 30, 2008) with no supply of goods or services and with no supply of goods or services, the list "11, trade name (a corporate name), 3, 57, 194, 600 of the supply value", "Japan number 11, trade name (a corporate name) E, 3, 92, 805, 400", "one serial number 23, trade name (a corporate name), C, 4, value of supply, 6,895,200";

5. Around January 25, 2009, Seoul Central District Tax Office (Seoul Central District Court Decision 2008No. 1 October 2008) for the trading period of 2 years, 2008.

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