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Reasons
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(영문) 서울중앙지방법원 2014.08.21 2014고단2561
조세범처벌법위반
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A defendant shall be punished by imprisonment for not less than eight months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

From June 20, 2002 to October 10, 2003, the Defendant operated (ju) 203 of the building in Jung-gu Seoul, Jung-gu, Seoul. On July 13, 2005, upon filing a complaint with the Jung-gu Police Station, the Defendant left Vietnam on September 20, 2005, and returned to the Republic of Korea on April 6, 2014.

1. On July 5, 2002, the Defendant issued 138 copies of the sales tax invoice in total amounting to KRW 974,825,000, in total, 140 as shown in the separate sheet of crime (1) from around that time to December 2003, the Defendant issued 138 copies of the sales tax invoice in total, which was 140 times as above, as shown in the separate sheet of crime (1), in spite of the fact that the Defendant did not supply the goods or services to E (representativeF) in spite of the fact that he supplied the goods or services.

2. On December 2002, the Defendant received false purchase tax invoices: (a) received 10 copies of purchase tax invoices prepared in a false manner as if he were supplied with goods or services equivalent to KRW 6,140,000 of the supply value, even though he did not receive goods or services from (ju)G (Representative H) in the office of the above company; and (b) received 10 copies of purchase tax invoices in a total amount of 89,740,000 won, such as the separate list of crimes (2) from around that time until June 2003.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. A report on investigation;

1. Total tax invoice by buyer;

1. Total tax invoice by customer;

1. A letter of completion of investigation;

1. Utility model;

1. A copy of tax invoices by customer and documents verifying details of transactions;

1. A written accusation;

1. Application of Acts and subordinate statutes on the immigration status of individuals;

1. Relevant provisions of the Punishment of Tax Evaders Act (Act No. 4812), and Article 11-2 (4) of the Act on the Punishment of Tax Evaders (Act No. 4812), the selection of

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

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