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(영문) 대전지방법원 천안지원 2017.06.29 2017고정300
조세범처벌법위반
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The sentence against the accused shall be determined by a fine of eight million won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The defendant is the representative director of C Co., Ltd. who is a manufacturer of electronic equipment related to mobile phones in Asan City and a new technology development business entity.

No person shall issue or receive any tax invoice under tax-related Acts without supplying or receiving any goods or service.

1. On March 17, 2014, the Defendant issued one copy of an electronic tax invoice, which constitutes 120,000,000 supply price, as the Defendant did not supply goods or services to E even though he/she did not supply goods or services to E.

2. The Defendant issued an electronic tax invoice of KRW 150,00,000 for the value of supply as if he did not supply goods or services to E, even though the fact was not a fact that the goods or services were supplied to E at the time and place specified in paragraph 1.

3. On May 7, 2015, the Defendant issued a copy of the electronic tax invoice consisting of 200,000,000 supply price as if the Defendant supplied the goods or services to F in spite of the fact that the goods or services were not supplied to F in the place described in paragraph 1.

4. On May 26, 2015, the Defendant issued one copy of the electronic tax invoice consisting of 150,000,000 of the supply price as if the Defendant supplied the goods or services to the house and theter, even though the Defendant did not supply the goods or services to the house and theter.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on the completion of investigation of value-added taxes;

1. Application of the Acts and subordinate statutes governing the tax invoice issued by the person;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes;

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act, respectively;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;

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