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(영문) 서울남부지방법원 2016.04.19 2015고정2601
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 200,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Reasons

Punishment of the crime

Defendant

It is a corporation established for the purpose of manufacturing remote areas.

1. On November 26, 2010, from around December 30, 201 to around December 30, 201, the Defendant did not prepare and deliver tax invoices under the Value-Added Tax Act, even though E, the representative director of the Defendant, sold out out remote areas equivalent to KRW 1,111,164,835 in total on 109 occasions, as shown in the list of crimes in attached Table 1.

2. On January 201, the Defendant evaded the value-added tax of KRW 26,44,586 by underreporting 264,445,860, cash sales in remote areas and filing a report of value-added tax for the second period of 2010 with respect to the Defendant’s business at the Kimpo Tax Office, and by filing a report of value-added tax for the second period of 264,445,860, a cash sales in remote areas, and filing the report of corporate tax for 2010 and filing the said report of corporate tax for 2010 and filing the said report with the lapse of the payment deadline of corporate tax, including underreporting the cash sales portion and evading corporate tax of KRW 114,284,416, a total of KRW 140,729,00,02, including tax evasion of corporate tax from around 201 to April 2012, 2017; and

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. The application of Acts and subordinate statutes on the report on the completion of the investigation by corporate business entities, the notification of the correction of the amount of tax evaded in relation to the accusation, the issuance of tax invoice, the results of the review subject to notification of correction, the final statement of corrected crimes, and the

1. Relevant Article 3 of the Punishment of Tax Evaders Act and Articles 3 (1) 1, 10 (1) 1, and 18 of the Punishment of Tax Evaders Act concerning the crime, and the selection of fines, respectively;

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

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

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