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Reasons
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(영문) 서울중앙지방법원 2016.05.31 2016고정955
조세범처벌법위반
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Defendant shall be punished by a fine of seven million won.

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

Reasons

Punishment of the crime

The defendant is a person who conducts an advertising agency business, etc. with the trade name "C" in Gangnam-gu Seoul Metropolitan Government.

1. On July 24, 2013, the Defendant filed a final return on the value-added tax for C at the regional tax office located in 114, JHro 114, Gangnam-gu, Seoul, for the first time in 2013, and in fact, C did not supply goods or services to some business entities, or counted the excessive supply amount for some business entities. However, even though the Defendant supplied goods equivalent to KRW 400,000,000 in excess of KRW 87,40,000 in excess of KRW 22,60,000 in excess, even though it supplied goods to E, the Defendant supplied goods equivalent to KRW 61,50,000 in excess of KRW 110,00 in excess of KRW 22,60,00 in excess of KRW 87,40 in excess,00 in excess of KRW 50,00 in G, a natural engineering corporation supplied goods equivalent to KRW 500,00 in G, a total of KRW 6008.

2. On July 24, 2013, the Defendant filed a final return on the value-added tax for C at the regional tax office located in the calendar office in Korea on July 24, 2013, and submitted a list of invoices by individual purchaser stating false purchase as if C received services equivalent to KRW 270,000,000 from H, notwithstanding the fact that C actually received goods or services from H, although there was no fact that C received goods or services from H.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of a statement of completion of data research;

1. A list of value-added tax returns, a list of total tax invoices by customer and a list of total tax invoices by customer;

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

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of an alternative fine for punishment;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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

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