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Reasons
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(영문) 의정부지방법원 2013.04.12 2013고단448
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

From July 26, 2010 to February 14, 2012, the Defendant was a person who operated a secondhand shop with the trade name of two weeks from February 26, 2010.

1. On July 25, 2011, the Defendant submitted a false list of total tax invoice by buyer on the first half of 2011, stating that “A supply of goods or services equivalent to KRW 154,504,600” was made to the buyer by buyer, although there was no supply of goods or services to C.

2. On September 23, 2011, the Defendant issued an electronic tax invoice with the false content that: (a) the Defendant issued a tax invoice without supply of goods or services at the two-state B office; (b) the Defendant supplied (ju) or E with scrap metal and other goods; (c) on September 19, 201, the Defendant supplied (ju) with scrap metal equivalent to KRW 126,201,000 to D; (d) the false tax invoice with the content that the Defendant supplied (ju) or E with scrap metal equivalent to KRW 80,360,000 to D; and (e) on September 23, 2011, the electronic tax invoice with the content that “the Defendant supplied the E with scrap metal equivalent to KRW 11,50,000.”

3. On January 25, 2012, the Defendant submitted the final return of value-added tax for two years 201 on the “B” on the Government Tax Office located in the Government Dong Dong Dong Dong of Dong Government on the second half of 2011, the Defendant submitted to the buyer the false statement to the buyer stating that “The goods or services equivalent to KRW 440,240,000 of the supply value of five tax invoices are supplied to C, and the goods or services equivalent to KRW 482,759,60 of the supply value of KRW 10 of the tax invoice to F, and the goods or services equivalent to KRW 142,590,000 of the supply value of KRW 142,590,000, each of which is supplied to D.”

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Value-added tax return:

1. Electronic tax invoices.

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