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서울북부지방법원 2015.11.17 2014고단3618
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not more than ten months.

Reasons

Punishment of the crime

The defendant is the representative director of corporation E in Dongdaemun-gu Seoul Metropolitan Government No. 505.

1. The Defendant opened an account in the name of national bank (G) with the intent to evade taxes by falsely reporting corporate sales, and on January 2010, when filing a value-added tax return in the Dongdaemun-gu Seoul Dongdaemun-gu Seoul Metropolitan Government tax office, the Defendant evaded some of the sales revenue amount of KRW 96,00,000 from that time to July 2013, including the Defendant’s evasion of value-added tax equivalent to KRW 96,256,00,000 from that time, as shown in the attached Table I of Crimes List I, omitted revenue amounting to KRW 9,256,00,000 as shown in the attached Table I, and falsely reported and evaded the value-added tax and corporate tax equivalent to KRW 1,013,00,000.

2. From October 2009 to June 30, 2013, the Defendant was actually supplied goods in total amounting to KRW 3,272,00,000, such as clothing, etc., and did not receive tax invoices from 12 companies other than H, as shown in Appendix II, at the places prescribed in the foregoing paragraph (1) from around October 2009 to 30 June 2013.

Summary of Evidence

1. Statement of the accused in the first protocol of trial;

1. A protocol concerning the suspect examination of the accused;

1. Statement of the prosecutorial statement concerning I;

1. A written accusation;

1. A corporate tax base and tax amount return, etc.;

1. Requests for cooperation with investigation;

1. Investigation reports (the filing of reports on value-added tax returns related to J which a suspect has transacted);

1. Application of Acts and subordinate statutes to investigation reports (report on filing a copy of a written decision on corporate tax submitted by a suspect);

1. The main sentence of Article 3(1) of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and Article 10(2)1 of the Punishment of Tax Evaders Act [Article 11-2(2) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010)] of the Punishment of Tax Evaders Act (amended by Act No. 99919, Jan. 1, 2010), each of them shall be punished by imprisonment with prison labor.