logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울서부지방법원 2013.04.24 2013고정839
조세범처벌법위반
Text

Defendant shall be punished by a fine of eight million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Reasons

Punishment of the crime

[Criminal Power] On January 25, 2013, the Defendant was sentenced to a suspended sentence of two years in Seoul High Court for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), which became final and conclusive on February 2, 2013.

【Criminal Facts】

The Defendant was a person who operated a mutual computer peripheral store in Yongsan-gu Seoul Metropolitan Government, “C” in Yongsan-gu.

1. On January 24, 201, the Defendant submitted a list of total tax invoices by false customer to the above “C” office, and between October 1, 201 and December 31, 201 of the same year, the Defendant, despite having not supplied goods or services to J, entered false transaction details in the list of total tax invoices by customer as if he supplied the computers and peripheral devices equivalent to KRW 70,200,00 in total in the list of tax invoices by customer, and submitted a false transaction details in the list of tax invoices by customer as if he supplied the goods or services as shown in the list of crimes in the attached Table, even though he did not supply the goods or services as shown in the list of crimes in the list of tax invoices by customer.

Accordingly, the defendant submitted a list of total tax invoices by customer under the Value-Added Tax Act to the government by making it false.

2. The Defendant submitted a list of total tax invoices by false seller: (a) purchased computers and peripheral devices equivalent to KRW 237,900,000, even though he did not receive goods or services from K, the Defendant entered the details of the transaction in the list of total tax invoices by seller and submitted them in the above list of total tax invoices by seller, as if he purchased them from K.

Accordingly, the defendant submitted a list of total tax invoices by seller under the Value-Added Tax Act to the government by entering it falsely.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Previouss before judgment: A defendant's written inquiry, such as his/her legal statement and criminal history, and his/her failure to take the disposition and report the results of confirmation;

arrow