logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 광주지방법원 2017.08.09 2017고단2322
조세범처벌법위반
Text

The punishment of the accused shall be determined by six months of imprisonment.

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

1. On July 24, 2013, the Defendant submitted a list of total tax invoices by false seller to Gwangju Tax Office: (a) on January 1, 2013 (from January 1, 2013 to June 30, 2013) on B; (b) on fact, the Defendant submitted a list of total tax invoices by seller, stating that B supplied goods or services to C during the said transaction period, even though B had no supply of goods or services to C during the said transaction period.

In addition, from January 25, 2014 to January 25, 2014, the Defendant submitted to the Gwangju Tax Office a list of total tax invoices by customer recorded as if he/she supplied goods equivalent to KRW 290,754,865, total supply value to C twice in total, as shown in attached Table 1.

2. On July 24, 2013, the Defendant submitted a list of total tax invoices by seller to the Gwangju Tax Office: (a) on January 1, 2013 (from January 1, 2013 to June 30, 2013) on B; (b) on fact, the Defendant submitted a list of total tax invoices by seller, stating that B had received goods equivalent to KRW 97,901,643,643, total value of supply from E, including supply value of KRW 53,454,723, and supply value of KRW 44,46,920 from E, although there was no fact that B received goods from D or E.

In addition, from that time until January 25, 2014, the Defendant submitted a list of total tax invoices by seller to the Gwangju Tax Office, stating as if the goods equivalent to KRW 244,788,308 were supplied by the customer two times in total, as shown in attached Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement concerning F, G, H, I, J, K, and L;

1. A written examination of suspects of tax offense against M;

1. Written accusation by the head of the net tax office;

1. Each investigation report (related to submission of additional documents of a net thousand tax office, a N submitted statement, etc.);

1. A report on completion of investigation into tax offenses;

1. A copy of financial evidence related to sales;

arrow