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Reasons
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(영문) 의정부지방법원 2014.06.19 2013고단181
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 10,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The defendant is a person who operates a "D Company" in Guri-si C.

1. On July 25, 2011, the Defendant submitted to the buyer the final return of value-added tax for the first year of 2011 on the “D Company” in the Namyang tax book located in the Guri-si, Seori-si, 736-2, the Defendant entered the supply of goods or services to the buyer, stating that “The E Company supplied goods or services equivalent to KRW 20,160,000,” and submitted to the buyer the false list of total supply values of KRW 162,65,00,000, as described in the table of crime Nos. 1, 3,5, and 8, as follows:

2. On January 25, 2012, the Defendant filed a final return of value-added tax for the second half year of 2011 on the “D Company” in the Namyang Tax Department, which is located in the Guri-si, Seori-si, 736-2, the Defendant submitted to the buyer a false statement stating that “The F Company supplied goods or services worth KRW 19,960,000 to the F Company” without supplying the goods or services, and submitted to the buyer a false statement in the list of crimes (2), 3,4,5,6,6,8,10,12, and 240,260,000 won in total, as stated in each of the items in (2) of the list of crimes, as follows:

Summary of Evidence

1. Defendant's legal statement;

1. Statements made by witnesses G in the second trial records;

1. Each police statement made to H, I, J, and K;

1. A list of total tax invoices by customer (A) - the list of total tax invoices by customer (B) - the list of total tax invoices by customer (B) 1, 2011 - the list of total tax invoices by customer (B) - the list of total tax invoices by customer (A) - the two years in 2011, and the list of total tax invoices by customer (B) - the two years in 2011

1. Application of Acts and subordinate statutes to the written accusation, the date and facts of the offense, the circumstances and opinions of the offense of tax offense, and the investigation and the statement of the disposition of tax offense;

1. Relevant Articles of the Act concerning the facts constituting the crime;

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