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Reasons
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(영문) 울산지방법원 2014.04.24 2014고단490
조세범처벌법위반
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A defendant shall be punished by imprisonment for not more than ten 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

The defendant is a person who was the representative of D Co., Ltd., a shipbuilding processing company located in Ulsan-gun C, Ulsan-gun.

1. On June 30, 2012, the Defendant issued one copy of the false sales tax invoice stating that “A supplier: (i)D; (ii)E; (iii) the supply price of goods; (iv) the supply price of goods; (iv) 27,901,976 won,” although there was no fact that the fact was supplied goods or services at the office of the said D Co., Ltd. to E.

From September 30, 2012 to September 30, 2012, the Defendant issued three false sales tax invoices of KRW 825,01,01 in total amount of supply value, as shown in the attached Table I (Ⅰ) by the same method.

2. On April 30, 2012, the Defendant was issued a false purchase tax invoice stating that “A supplier: (a) a supplier; (b) a supplier; (c) a supplier; (d) a supplier; (d) a supply price of KRW 297,50,000, although there was no fact that the fact at the office of the said corporation was supplied with goods or services from the State; and (d) a false purchase tax invoice issued.”

The Defendant received, from July 2, 2012, a total of seven false purchase tax invoices of KRW 1,255,861,277, respectively, as shown in the attached list of crimes (Ⅱ) by the same method.

Summary of Evidence

1. Defendant's legal statement;

1. A final return of value-added tax;

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

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime;

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

1. Reasons for sentencing under Article 62(1) of the Criminal Act (see, e.g., the reasons for sentencing) of the suspended sentence (see, e.g., the decision of a sentence) [Article 62(1) of the Criminal Act] types 1 ( below 3 billion won), such as the receipt of a false tax invoice, etc. [Special Convicts] - Where the actual amount of profit is minor, [the decision of the recommended area] 1 to 10 months [the scope of the recommended area] - the mitigated area (general person] - the mitigated

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