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(영문) 부산지방법원 2013.05.16 2012고단8368
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than one year and six months.

Reasons

Punishment of the crime

On September 17, 2010, the Defendant was sentenced to eight months of imprisonment for a violation of the Game Industry Promotion Act at the Busan District Court's Dong Branch branch branch, and completed the execution of the sentence at the Busan Detention Center on April 24, 2011.

The defendant is a person who has been engaged in oil wholesale business under the trade name of Busan Btel 606.

[2012 Highest 8368]

1. On October 25, 2011, the Defendant reported value-added tax on the two scheduled plans (from July 1, 2011 to September 30, 201) at the office D Co., Ltd. (hereinafter “D”) on October 25, 2011, the Defendant submitted a list of total tax invoices stating the false supply of oil equivalent to KRW 1,959,409,089 from the above company, although there was no fact that he/she received goods or services from Dae Energy and Airport Petroleum.

2. On January 25, 2012, the Defendant filed a value-added tax return at the office D Co., Ltd. on February 25, 2011 (from October 1, 2011 to December 31, 2011) with the Defendant, on the same date, submitted a false list of total gas suppliers, as if he/she were to supply the goods or services to non Es. Es. Es., Non Es. FS station, G oil station, H oil station, I, I, I, even though he/she did not supply the goods or services to the above gas stations, the Defendant submitted a false list of total gas suppliers as if he/she were supplied with the oil equivalent to KRW 4,23,818,179.

3. On January 25, 2012, the Defendant filed a final return of value-added tax (from October 1, 2011 to December 31, 201) at the D office of the said D Co., Ltd. on February 25, 2011, the Defendant submitted a list of total tax invoices stating the false supply of oil equivalent to KRW 4,746,145,907 from the said D office, although there was no fact that he was supplied goods or services from J and Airport Petroleum.

[2013 Highest 1629] Notwithstanding the fact that the Defendant supplied goods or services, the Defendant supplied goods equivalent to KRW 291,490,90,09 to the supply price in Vienna Energy Co., Ltd. (K) around January 31, 2012.

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