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Reasons
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(영문) 서울동부지방법원 2014.03.28 2014고정393
조세범처벌법위반
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Defendant shall be punished by a fine of five million won.

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

Reasons

Punishment of the crime

1. Around January 25, 2009, the Defendant conspiredd with D who was engaged in the mechanical manufacturing business with the trade name “C” in Ssung-si B, and submitted a false list of the total tax invoice to D on January 25, 2009, as if D were to supply each goods or services at the Suwon-si Office located in Suwon-si, which was located in Suwon-si, and D on February 2, 2008, even though D had not supplied the goods or services, it was not the fact that D reported the value-added tax on February 2, 2008.

2. In collusion with D as described in the preceding paragraph, the Defendant submitted a list of total tax invoices stating that D was provided with goods or services, and that D was provided with each goods or services equivalent to KRW 377,200,000 from the present season, KRW 431,40,000 from the Pacific Co., Ltd., and KRW 351,50,000 from the Pacific Co., Ltd., for the supply of each goods or services equivalent to KRW 351,50,000 from the Pacific Co., Ltd.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of suspect interrogation against D (No. 16 No. 5 of the evidence list);

1. Written accusation of the director of the Suwon Tax Office, facts constituting the offense by the defendant's client, and investigation reports;

1. Application of Acts and subordinate statutes to the list of the total tax invoice by customer (No. 12) (No. 2) and the list of the evidence by buyer (No. 13) (No. 2008) and the list of the total tax invoice by buyer (Evidence No. 13);

1. Article 11-2 (1) 2 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply), Article 11-2 (2) of the same Act (including the submission of a false list of total tax invoice by buyer), and Article 11-2 (2) of the same Act (including the submission of a false list of total tax invoices by total tax invoice by total tax invoice by total tax invoice),

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 4 of the former Punishment of Tax Evaders Act.

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