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(영문) 서울중앙지방법원 2014.09.18 2014고정3117
조세범처벌법위반
Text

Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

The defendant is a person who has substantially operated the dispute resolution committee C in Ansan-si.

In December 2009, the defendant sold the net accounts equivalent to KRW 71,311,736 in total to the floor distribution of the general accounts of the dispute resolution committee at the office of the defendant, but did not issue a tax invoice.

The Defendant sold a net amount of KRW 644,998,983 in the same place from January 201 to June 2010, and did not issue a tax invoice, even though he sold the net amount of KRW 644,98,983 in the same place.

The Defendant sold a net amount of KRW 151,306,273 in the same place from July 2010 to October 201 of the same year, but did not issue a tax invoice.

Accordingly, the Defendant did not issue a sales tax invoice equivalent to KRW 867,616,92 in total for the two-year periods from December 2, 2009 to October 2010.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the defendant or D;

1. Copy of the police interrogation protocol concerning E;

1. The ledger for entry into and departure from each product;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10(1)1 of the Punishment of Tax Evaders Act and Article 10(1)1 of the Punishment of Tax Evaders Act, Article 11-2(1)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010); and selection of each fine for a crime;

1. former part of Article 37 of the Criminal Act among concurrent crimes (the provisions on restricted aggravation of fines concerning concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply pursuant to Article 20 of the Punishment of Tax Evaders Act, and the fines for the violation of the Punishment of Tax Evaders Act shall be separately prescribed and added up);

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

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