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(영문) 대전지방법원 2018.01.17 2017고단3582
조세범처벌법위반
Text

A defendant shall be punished by imprisonment with prison labor for four months.

Reasons

Punishment of the crime

[criminal records] On May 12, 2017, the Defendant was sentenced to one year of imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act, etc. at the Daejeon District Court, and the said judgment became final and conclusive on September 14, 2017, and on January 13, 2017, the Daejeon District Court sentenced ten months to the crime of violation of the Punishment of Tax Offenses Act. The said judgment became final and conclusive on August 31, 2017.

[2] The Defendant was the actual operator of DD established by C from May 2013 to March 2014, and transferred D to E on April 1, 2014, and E changed the trade name to F upon receipt of D on April 1, 2014. The Defendant was a director of F from (State) to June 2014, even after transferring D.

1. On July 31, 2013, the Defendant received false purchase tax invoices, despite the fact that he received goods or services from H’s representative I at the office located in the (State) office in the Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, the Defendant received tax invoices stating that he received 69,80,000 won a contract amount from H and received from the above H during the period from around that time to June 30, 2014, and received tax invoices for the total amount of KRW 1,414,319,586 in the name of D and (State) F, as shown in the list of crimes in the attached Table.

2. On July 25, 2013, the Defendant filed a false list of total tax invoices for individual suppliers, stating that he/she received services equivalent to KRW 64,652,61 in total from D (ju), J, K, and L, and falsely received services at the office of tax offices located in 151, 151, Cheongju-gu, Young-gu, Chungcheongnam-si, and that he/she received services equivalent to KRW 64,61,00,00 in total from D, and filed a false list of total tax invoices for individual suppliers at the same office of tax offices on October 25, 2013, and filed a list of value added taxes for the second period of value added taxes for D on 2013 at D, H, M, etc. (ju), and submitted a false list of tax invoices for individual suppliers, stating that he/she received services equivalent to KRW 344,643,186, from each tax office of tax offices on 2014; and

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