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Reasons
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(영문) 창원지방법원 진주지원 2015.04.15 2014고단1084
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 one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

1. On December 13, 2012, the Defendant not issuing a tax invoice: (a) supplied oil equivalent to KRW 46,832,000 of the supply price to the KEE corporation and did not issue a tax invoice from that time to March 8, 2013; and (b) supplied oil equivalent to KRW 278,201,00 of the supply price as indicated in the attached list of crimes, from that time, and did not issue a tax invoice, respectively.

2. On January 25, 2013, the Defendant submitted a false list of the total tax invoice to the relevant tax office, stating that he/she supplied oil equivalent to KRW 120,912,00 in total to the KMM, although he/she did not supply oil equivalent to KRW 120,912,00 in total to the KMM, the Defendant reported the value-added tax of KRW 52,751,00 to the transaction parties, such as E companies, while filing a false list of the total tax invoice at the relevant tax office around July 25, 2013, even though he/she supplied oil equivalent to KRW 52,751,00 to the transaction parties, including E companies, in spite of the fact that he/she supplied oil equivalent to KRW 52,751,00, in spite of the fact that he/she supplied it,

Summary of Evidence

1. Defendant's legal statement;

1. A report on the closure of trade order;

1. A copy of the details of tax invoices issued without the supply of goods (D), copy of false tax invoices, copy of confirmation, copy of shipment slips, value-added tax return by general taxable person, the list of total tax invoices by customer, the falsely issued tax invoices, confirmations, and the details of tax invoices issued without the supply of goods, etc.;

1. The application of the relevant statutes to send a written accusation, written accusation, or corrected accusation;

1. Article 10(1)1 (the issuance of tax invoices) of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10(3)3 (the submission of false total tax invoices) of the Punishment of Tax Evaders Act, and Article 10(3)1 of the Punishment of Tax Evaders Act (the submission of false total tax invoices) of the Punishment of Tax Evaders,

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