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Reasons
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(영문) 서울중앙지방법원 2013.08.16 2013고정2813
조세범처벌법위반
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Defendant shall be punished by a fine of 12,000,000 won.

If the defendant does not pay the above fine, 50,000 won shall be paid.

Reasons

Punishment of the crime

The Defendant operated the Gangnam-gu Seoul 4th floor Co., Ltd.

1. On April 25, 2009, the Defendant provided a false list of the tax invoices by seller on January 2009, as if he supplied goods or services of KRW 223,700,000,000 in value to the company’s place of the company, even though there was no fact that the Defendant supplied goods or services at the above company, and submitted a false list of the tax invoices by seller at the same time and at the same place on the same day, although there was no fact that the goods or services were supplied, the value of the supply was 164,40,000 won, regardless of the fact that the goods or services were supplied from the company and the Pivernet Co., Ltd. and the Pivernet, the Defendant falsely prepared and submitted a false list of the tax invoices by seller on January 2009.

2. On July 25, 2009, the Defendant submitted a false list of total tax invoices by seller on July 25, 2009, when the value of supply was 648,99,999 won, even though the Defendant did not supply goods or services at the above company, as if the Defendant supplied goods or services to KTTEX, the Defendant falsely prepared and submitted a false list of total tax invoices by seller on January 2009, and at the same place on the same day, the fact was not provided with goods or services. However, even if there was no fact that the value was 703,272,726 won in supply value, the Defendant prepared and submitted a false list of total tax invoices by seller by seller on January 2009.

Summary of Evidence

1. Defendant's legal statement;

1. Written confirmation of the draft D;

1. Application of Acts and subordinate statutes on a list of total tax invoices by customer, and each list of total tax invoices by customer;

1. Article 11-2(4)3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”) concerning the crime

1. The number of purchaser and seller submitted on the same day under Articles 40 and 50 of the Criminal Act;

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