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Reasons
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(영문) 부산지방법원 2014.06.26 2014고정1559
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 15 million.

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

Reasons

Punishment of the crime

The Defendant runs the clothing wholesale business, etc. with the trade name “C” in Busan Jin-gu B.

1. On January 25, 2013, the Defendant submitted a list of total tax invoices by false seller: (a) on the filing of the return of value-added tax for the second period of 2012 from North Busan Seosan District Tax Office located in the Dong-dong, Seo-gu, Busan, Busan; (b) on October 29, 2012 and December 20, 2012, the Defendant provided services equivalent to KRW 56,818,000 in total amount of supply; (c) however, even though the Defendant provided services equivalent to KRW 268,182,00 in total amount of supply value of KRW 325,00,000 in total amount of supply value, the Defendant submitted a false list of total tax invoices by customer, as if he provided services to D.

2. In filing a false entry list of total tax invoices by seller, the Defendant submitted a false entry list of total tax invoices by seller at the time, place, 2012 when filing a return of value-added tax for the second period of 2012 from E, even though there was no fact that goods were supplied, the Defendant submitted a false entry list of total tax invoices by seller from E, total of KRW 12,00,000, total of KRW 40,050,000, total of supply value from E, total of KRW 31,238,180, total of supply value from G, total of supply value, total of KRW 49,252,890, total of supply value from Ggalgalgalgalgalgalgy, total of supply value of KRW 36,213,920, total of supply value from the Internet.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement of H and D;

1. A written accusation, the details and opinions of the processing of the tax offense, and the report on the completion of the investigation;

1. A corrective resolution of value-added tax;

1. A list of total tax invoices by customer and by seller;

1. Application of Acts and subordinate statutes to the details of telecom works;

1. Article 10 (1) 2 of the Punishment of Tax Evaders Act (any submission of a list of total tax invoices by false entry sources) on the crime, and Article 10 (3) 3 of the Punishment of Tax Evaders Act (any submission of a list of total tax invoices by false entry sources);

1. Articles 40 and 50 of the Criminal Code of Trade Competition.

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