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(영문) 서울동부지방법원 2016.03.23 2015고단3362
조세범처벌법위반
Text

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

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

Reasons

Punishment of the crime

The defendant is a person who has operated the business of manufacturing and selling the computer peripheral devices in Gangdong-gu Seoul Metropolitan Government D.

"2015 Highest 3362"

1. A. A. A. On January 25, 2013, the Defendant submitted a false list of total tax invoices by customer and the Defendant submitted a final return of value added tax on the said (E) E at the Gangnam-gu Seoul District Tax Office on February 2012, 2013. The fact was that (a) the Defendant supplied goods or services in an amount equivalent to KRW 250,000,000,000 in total on two occasions at (b) the platformer, although there was no supply of goods or services in an amount equivalent to the above amount, the Defendant submitted a false list of total tax invoices by customer, as stated in the separate list of crimes, from that time until January 27, 2014, entered the false list of total tax invoices by customer in total five times, as if the Defendant supplied goods or services in an amount equivalent to KRW 1,494,016,000 in total.

B. On April 25, 2013, the Defendant submitted a false list of total tax invoices by seller and the Defendant submitted a false list of totaled 1,314,372,00 won in total four times from January 27, 2014, as shown in the list of crimes committed in the separate sheet, as if he/she received goods or services in an amount equivalent to KRW 186,363,00 in total from “F” to six times, although there was no fact that he/she received goods or services in an amount equivalent to the above amount of KRW 186,363,00 in total.

"2016 Highest 227"

2. A. A. The Defendant committed a crime related to the first preliminary return on April 2014, 2014, on or around April 25, 2014, on a false list of the total tax invoices by customer, and submission 1) with respect to E at the Seoul Gangnam-dong Tax Office located in 1139, Gangdong-gu Seoul, Gangdong-gu, Seoul.

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