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(영문) 서울서부지방법원 2015.01.28 2014고정2227
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 7,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The Defendant is a person operating “stock company C” in the Dong-gu, Nam-gu, Dong-gu, Seoul. Even if no person files a false list of total tax invoices by seller and by seller under the Value-Added Tax Act and submits it to the Government, on July 27, 2009, the Defendant reported the confirmation of value-added tax on July 27, 2009. The Defendant supplied goods or services to Korea Co., Ltd., Ltd., or supplied goods or services from the above country Fur Korea, even though there was no fact that he supplied goods or services to Korea, supplied goods or services equivalent to the value of 510,35,000 won of supply, and submitted a false list of total tax invoices by seller as if he was supplied with goods or services equivalent to the value of 520,298,765 won

Summary of Evidence

1. Defendant's legal statement;

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

1. A written accusation of the director of the tax office on the astronomical site;

1. A sum table of invoices by customer;

1. Application of Acts and subordinate statutes on the list of invoices by seller;

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9346, Jan. 30, 2009) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 9346, Jan. 30, 2009);

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

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