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(영문) 인천지방법원 2014.07.17 2014고단3426
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The defendant is a person who runs the scrap metal trading business with the trade name of D in Yeonsu-gu Incheon Metropolitan City C.

1. On July 25, 2011, the Defendant filed a list of total tax invoices by customer in January 201, 201, stating the false supply price of KRW 49,910,000, and KRW 240,000,00,000, in total from E, without being supplied with goods or services.

2. On January 25, 2012, the Defendant submitted a list of total tax invoices by customer, stating that he/she was supplied with goods of KRW 206,789,000 from G, even though he/she did not receive any goods or services, on the grounds that he/she was provided with the goods of KRW 206,789,00,00 in total of supply value.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to investigation reports (tax invoices);

1. Relevant Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and the choice of imprisonment with prison labor

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

1. Although it cannot be deemed that the Defendant’s liability to commit the instant crime that disturbs the tax order with the reason for sentencing under Article 62(1) of the Criminal Act under the suspended sentence cannot be mitigated, the Defendant’s confessions and reflects the Defendant’s criminal act, and the Defendant has no record of being punished for the same kind of crime, and the Defendant has no record of being punished for the same crime, and other circumstances, such as the Defendant’s age, character and conduct, environment, family relationship, motive and consequence of the crime, etc., as indicated in the instant records, shall be determined as ordered by taking into account

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