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(영문) 청주지방법원 영동지원 2015.02.12 2014고단261
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not more than ten 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

The Defendant is a person who actually operated (State)C established from around March 2012 to March 2014 for the purpose of human resources supply, etc. in Chungcheongnam-gun B.

1. From October 23, 2012 to July 1, 2012, 2012, the Defendant submitted a list of total tax invoices by seller: (a) the same year against the Young-dong, Young-dong, Chungcheongnam-gun;

9. By December 2012, 2012, at the time of the preliminary return of value-added tax, the list of individual tax invoices by purchaser was submitted together, stating 8 purchase price lists 23, supply tax invoices 487,82,910, and tax amount 48,782,291.

However, in fact, the Defendant did not receive goods or services from the above D, etc. as to the total supply value equivalent to KRW 48,749,091, such as purchase tax invoices equivalent to KRW 35,00,00,000, out of 23 copies of purchase tax invoices included in the list of total tax invoices by seller.

From that time to January 18, 2014, the Defendant submitted a list of total tax invoices by seller equivalent to KRW 2,497,106,910 in total, the supply value of goods or services, as shown in the separate crime list (1) at least six times from that time, until the time the final return of value-added tax was filed on two occasions in 2013, as shown in the separate crime list (1).

Accordingly, the defendant entered the list of total tax invoices by seller under the Value-Added Tax Act and submitted it to the government.

2. The Defendant evaded value-added tax by submitting a list of total tax invoices by individual purchaser entered in the above six times from October 23, 2012 to January 8, 2014, as described in the list of crimes (2) in attached Form 2012, which was the deadline for filing the value-added tax return, from January 25, 2013 to February 25, 2013, which was the deadline for filing the value-added tax return, was deducted from value-added tax totaling 241,140,691 won as of January 25, 2014.

Accordingly, the Defendant evaded tax deduction by fraudulent or other unlawful act.

(i) the evidence;

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