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(영문) 서울남부지방법원 2015.08.10 2015고단2600
조세범처벌법위반등
Text

A defendant shall be punished by imprisonment for one year.

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 actually operated “F” at the seat of Guro-gu Seoul Metropolitan Government E-building 226.

1. No person who violates the Punishment of Tax Evaders Act shall commit any act to submit to the Government a list of total tax invoices by seller and by seller, entered falsely, without being supplied with or being provided with the goods or services under the Value-Adde

A. On July 25, 2010, the Defendant submitted a false list of total tax invoices to the Government four times from that time to January 25, 2012, including that the amount equivalent to KRW 94,315,00 of the value of goods actually supplied during the first taxable period of 2010 is falsely entered in the tax office, and that G company submitted a false list of total tax invoices to the tax office by stating the amount equivalent to KRW 59,500,000 of the value of supply at KRW 59,50,000.

B. From July 25, 2010 to July 25, 2010, the Defendant submitted a false list of total tax invoices to the government, which entered four times in the same manner between the time and January 25, 2012, inasmuch as the said F office did not have actually received goods during the first taxable period of 2010, as if he were supplied with KRW 291,290,000 from H company, and submitted a false list of total tax invoices to the tax office.

2. When the investigation was conducted at the police and the prosecution in accordance with the accusation against the Gurogate, for the case where the list of false tax invoices was submitted to the government as above, the Defendant had the above F, the representative in the name of the above F, and the defendant Choman I receive an investigation on behalf of the Defendant, and I was under investigation by the police.

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