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(영문) 대구지방법원 경주지원 2014.10.29 2014고단296
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than eight months.

except that 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

On September 6, 2010, the defendant was sentenced to a suspended sentence of six months for violating the Specialized Credit Financial Business Act at the Busan District Court, and the above judgment was finalized on the 14th of the same month.

From April 2009 to September 30, 2009, the Defendant was a person who actually operated a gas station in Gyeong-si, Gyeong-si, Gyeong-si.

Notwithstanding the fact that the Defendant received oil equivalent to KRW 21,454,54 from the E Co., Ltd. from April 1, 2009 to the 30th of the same month, the Defendant received a tax invoice of an amount equivalent to KRW 21,454,544 from April 30, 2009, as if he received oil equivalent to the same amount, and received a false tax invoice of an amount equivalent to KRW 607,096,365, in total eight times from that time until September 2, 2009, as shown in the list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Prosecutions and police suspect interrogation records of the accused;

1. The prosecutor's statement concerning the F;

1. A written accusation, a copy of the list of total tax invoices by customer, a copy of the deposit sheet, a copy of the statement of transactions, an investigation report (in relation to attachment of the last sentence), an investigation report (F's convictions attached to the last sentence), a copy of the judgment of conviction issued by Busan District Court, a copy of the investigation report (Attachment to the transaction statement), a copy of the investigation report (Attachment to the transaction statement), G's account transaction report, a copy of the investigation report (Attachment to the transaction statement), a copy of the protocol of suspect interrogation, a copy of the interrogation report, a copy of the interrogation report of suspect interrogation, a copy of the prosecutor's statement, a copy of the investigation report of the Busan District Court (E AccountingH statement hearing), a copy of the list of prospective completion of investigation by a regional tax office, a copy of the written answer, a copy of the investigation report

1. Previous records of judgment: Criminal records, etc., inquiry report, investigation report (the facts of concurrent crimes under the latter part of Article 37 of the Criminal Act), and application of statutes governing judgment;

1. Article 11-2(4) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) provides for the pertinent provision on criminal facts and for the choice of punishment.

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