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(영문) 청주지방법원 2016.06.28 2016고단263
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On October 16, 2015, the Defendant was sentenced to imprisonment with labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Seoul Southern District Court on June 6, 2015, and the sentence was finalized on October 24, 2015.

From July 18, 2011 to February 6, 2012, the Defendant actually operated the “E gas station” by making the name-based representative D in the petition C of Chungcheongbuk-do as D.

1. On January 27, 2012, the Defendant submitted a false list of total tax invoices by seller: (a) reported the fixed value added tax at the Dong Cheongju Tax Office located in 44, the Dong Cheongju Tax Office, the petition of which was filed, on January 27, 2012; and (b) the fact that the said gas station was supplied with goods or services equivalent to KRW 1,538,00,000, in total from F, it submitted a false list of total tax invoices by seller on February 201 as if it was supplied.

2. On January 27, 2012, the Defendant submitted a false list of total tax invoices by sales office, and submitted a false list of total tax invoices by sales office in February 201, 201, when the Defendant reported the fixed value-added tax to the Dong Cheongju Tax Office. The fact was that the said gas station did not supply goods or services equivalent to KRW 1,075,00,000 in total to limited partnership companies, etc. during the joint construction period, and as such, submitted a false list of total tax invoices by sales office in February 201.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the accused by the prosecution (including a statement made to theG);

1. A protocol concerning the examination of suspects of D;

1. Each written accusation;

1. A report on the completion of investigations by item of value-added tax by value-added tax, a report on scheduled value-added tax by general taxable person, a list of invoices by individual taxable person, a list of total tax invoices by each seller, a final return on value-added tax by general taxable person;

1. Previous convictions: Investigation report (verification of the relationship of latter concurrent crimes, etc.), text of judgment, and application of Acts and subordinate statutes making inquiries about criminal history;

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

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. The former part of Article 37 of the Criminal Code of Aggravation of Concurrent Crimes;

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