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Reasons
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(영문) 수원지방법원 여주지원 2019.08.09 2019고단439
조세범처벌법위반
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A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

1. Around July 31, 2014, the Defendant involved in the crime B issued a tax invoice of KRW 382,728,648, total value without supplying goods or services, as shown in attached Table 1, including the issuance of a tax invoice stating as if he/she supplied goods or services equivalent to KRW 6,30,000 to D, even though he/she did not have supplied goods or services to D.

2. Around August 18, 2015, the Defendant involved in the crime of E issued a tax invoice of KRW 827,163,795, in total without supplying goods or services, including issuing a tax invoice stating as if he/she supplied goods or services equivalent to KRW 20,00,00 in G, even though there was no fact that he/she supplied goods or services to G.

Summary of Evidence

1. Defendant's legal statement;

1. Each written accusation of the director of the tax office of transfer;

1. Application of Acts and subordinate statutes on electronic tax invoices (B, 29 copies), electronic tax invoices (E, 47 copies);

1. Punishment of a Tax Evaders Act, Article 10 (3) 1 of the Punishment of Tax Evaders Act, or choice of imprisonment with prison labor;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Considering favorable circumstances, such as the timing of sentencing under Article 62-2 of the Social Service Order Criminal Act and the fact that there is no punishment for the same kind of crime, etc., however, considering unfavorable circumstances, such as the amount of crime, the fact that the defendant appears to have received 6% of the value of supply in return for the crime, as commission, etc.

In this regard, all the sentencing conditions under Article 51 of the Criminal Act, such as the defendant's age, character, behavior and environment, are determined as above.

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