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Reasons
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(영문) 의정부지방법원 2015.02.16 2013고정1369
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 1,000,000.

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

Reasons

Punishment of the crime

The defendant is a person who operated D Co., Ltd. with E in 21-216 in Ansan-si, Gyeonggi-si.

On January 24, 2011, the Defendant filed a return of value-added tax for 2010 with respect to the above corporation D in Ansan-si, Gyeonggi-si, the Defendant submitted a false statement on the list of the total tax invoices by stating that “(PP) the supply of the goods or services equivalent to KRW 10,636,000 of the supply price of the two tax invoices to the list of the total tax invoices by which the goods or services were not supplied.”

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness F and G;

1. A written accusation or an additional written accusation;

1. According to the above evidence, although it is reasonable to view that Hyundai F&C supplied goods to H, not to supply goods to the Defendant’s company D operated by the Defendant, the Defendant submitted the goods to be entered in the list of the total tax invoice by buyer as if the goods were supplied by Hyundai F&C from Hyundai F&D Co., Ltd., Ltd.

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The portion not guilty under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. The summary of the facts charged is a person who operated D with E, a member of the Gyeonggi-si Seoul Special Metropolitan City Group C, 21-216.

On January 24, 2011, the Defendant reported the value-added tax for the above corporation D on February 2, 2010 in the Ansan-si, Gyeonggi-si, the Defendant entered the false statement that “(ju) supplied goods or services equivalent to KRW 16,500,000 for each tax invoice to the buyer who did not supply goods or services.” The facts are either goods or services.

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