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(영문) 광주지방법원 2014.04.09 2013고단4711
조세범처벌법위반
Text

Defendant

A Imprisonment for eight months, Defendant B shall be punished by a fine of fifty-five thousand won,00,000 won.

However, the defendant A.

Reasons

Punishment of the crime

1. The Defendant, as the representative director of the Company B in Gwangju Northern-gu, and constructed a H apartment with G and consortium, was willing to issue the said apartment construction cost in writing with the aim of raising the performance of appraisal of the architect execution capacity, and to report the list of accounts by customer and customer.

Around January 25, 2012, when the Defendant reported a list of total accounts by customer address on access to the website of the broadband District Office using computers at the above company’s office, and the list of total accounts by customer address on the above company on December 12, 2011, the Defendant returned KRW 450,000,000 to the same day on the same day. On January 19, 2012, the Defendant returned KRW 700,000 paid by Company G on the same day, and the amount of KRW 1,150,000,000, which was actually returned as above, did not supply construction services equivalent to KRW 4,780,00,000,000 to G, notwithstanding the fact that the Defendant supplied construction services equivalent to KRW 4,780,00,000,000, from that time, submitted a list of total accounts by false customer address, and submitted it from that time to the above tax office by means of submitting it.

Accordingly, the Defendant, without supplying goods or services equivalent to 2,753,000,000 won in total, entered three copies of the total account statement by customer and submitted them to the Government.

2. Defendant B Co., Ltd., at the time and place specified in paragraph (1), entered and submitted to the Government three copies of the total statement of accounts by customer without supplying goods or services equivalent to the total amount of KRW 2,753,00,000 as prescribed in paragraph (1) in connection with the Defendant’s business.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A list of invoices by customer (No. 2 title 14-17 pages of investigation records).

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