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(영문) 창원지방법원 진주지원 2016.08.25 2016고합8
특정범죄가중처벌등에관한법률위반(조세)등
Text

Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding three thousand won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

[Criminal Records] On April 4, 2014, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act at the Changwon District Court on two years, and the judgment became final and conclusive on the 12th of the same month.

[2] The criminal facts are those who actually operated D Co., Ltd. at the window C of Changwon-si, D Co., Ltd. at Masan-si E, D Co., Ltd. at Masan-gu, Daegu-gu, Daegu-gu (G gas station), D Co., Ltd. at F, Daegu-gu, Daegu-gu, and I gas station Daegu-si, and I gas station Masan-si E at Changwon-si, Changwon-si, Busan-si.

1. On January 31, 201, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) (hereinafter “Aggravated Punishment, etc.”) issued a false tax invoice in the name of D Co., Ltd., Masan store, Daegu store, Daegu store, Daegu store, Daegu store, Daegu store, Daegu store, Daegu store, Daegu store, Daegu store in the aggregate of KRW 12,11,181, 181, 181, 181, 198, 181, 198, 198, 198, 15, 198, 15, 198, 198, 15, 200 won as shown in the List of Attached Crimes No. 1 from December 31, 2012.

Accordingly, the Defendant received a tax invoice under the Value-Added Tax Act without receiving goods or services for profit-making purposes.

2. Violation of the Punishment of Tax Evaders Act;

A. On February 17, 2011, the Defendant, who was not issued a tax invoice, supplied KRW 28,280,455, which had been distributed to an unspecified customer, etc., but did not issue the sales account statement for the supply of the tax at issue, around February 17, 201, at the same time by the same method until December 31, 201, as shown in attached Table 2 of the List of Crimes, including the supply of KRW 1,401,238,238.

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