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(영문) 서울동부지방법원 2017.11.10 2017고정1217
조세범처벌법위반
Text

Defendant shall be punished by a fine of seven million won.

In order to order the provisional payment of an amount equivalent to the above fine.

Reasons

Punishment of the crime

The defendant is a stock company established on March 19, 2007 for the purpose of electrical construction.

The Defendant received tax invoices from the actual representative D through 18 times in total without real transactions as shown in attached Form 1 Crime List (1) and submitted a list of total tax invoices by seller as shown in attached Form 2 (2) to the head of the Sungdong Tax Office in total 17 times in order to prevent such violation.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

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

1. Article 18 of the Punishment of Tax Evaders Act; Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices); Article 18 of the Punishment of Tax Evaders Act; Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices entered in falsehood) concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

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

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