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(영문) 수원지방법원 평택지원 2018.07.19 2018고단197
조세범처벌법위반
Text

A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above punishment shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On February 6, 2015, the Defendant was sentenced to imprisonment for two years and six months and fine of KRW 1,831,00,000 for a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) at the Daejeon High Court on February 6, 201, and the judgment became final and conclusive on April 23, 2015.

The defendant is a person who actually operates C in Pyeongtaek-si B established for the purpose of wholesale of scrap iron and non- iron.

A person who is obligated to receive tax invoices pursuant to added-value-added tax-related Acts shall not receive tax invoices containing false information in collusion with those who are obligated to submit a list of total tax invoices by purchasers to the Government.

Nevertheless, even if the Defendant received goods equivalent to KRW 2,504,531,00 from the new resources in the Dispute Settlement Bank, from April 3, 2013 to June 28, 2013, the Defendant was issued a false statement of tax amount by entering KRW 1,528,62,715 in collusion with the new resources in the Dispute Settlement Bank and stating that he/she received KRW 4,186,00,00 as stated in the separate list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Each report on investigation;

1. A written accusation and an electronic tax invoice;

1. Inquiry about criminal history and application of the text of the judgment;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The first sentence of Article 37 of the Criminal Act to treat concurrent crimes: Provided, That the first sentence of Article 39 (1) shall be applicable;

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

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The grounds for sentencing under Article 62-2(1) of the Social Service Order Act include not less than the amount of the tax invoice issued by the Defendant, and thus, the Defendant is selected to be sentenced to imprisonment. However, considering the equity between the final and conclusive judgment on the instant criminal facts and the final and conclusive judgment on the same criminal facts, the execution of the sentence shall be suspended and the incidental disposition shall be imposed

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