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(영문) 서울북부지방법원 2015.01.20 2014고정2298
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 4,000,000.

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

Reasons

Punishment of the crime

On January 8, 2010, the Defendant was sentenced to six months of imprisonment for fraud at the Suwon District Court, which became final and conclusive on March 10, 2010.

The defendant is a representative in the name of C, and the defendant D was a person who actually operated C.

In collusion with D on October 6, 2008, the Defendant issued a false tax invoice as if he sold a group of won equivalent to KRW 82,258,000 of the supply price to the above company even though he did not sell a group of won to the shower Co., Ltd., the fact at the office of Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul, about 101, and the Defendant issued a false tax invoice to the above company as if he sold a group of won equivalent to KRW 82,258,000 from that time to December 19, 2008. However, the amount entered in the supply price of the attached crime list is the total amount of tax calculated by adding.

A total of seven times, a false tax invoice amounting to KRW 450,241,000 was issued, respectively.

Summary of Evidence

1. Partial statement of the defendant;

1. Some statements of each prosecutor's protocol of examination of the defendant against the defendant;

1. Some statements in the suspect examination protocol of the prosecution concerning D;

1. Each prosecutor's statement concerning F and G (including part of the interrogation protocol of the prosecutor's office against the defendant) which contains some statements;

1. A report on the completion of a suspected suspect's investigation in data;

1. A copy of each tax invoice;

1. Previous convictions in the Supreme Court: Application of the summary agreement of the case, the auxiliary court of the judgment (2009Kadan4918, two right to investigation records, forty pages) and the judgment (2010No330 of the Military Court) and Acts and subordinate statutes;

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) and Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act, Article 30 of the Criminal Act, and selection of fines for the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

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

1. As to the assertion of the Defendant and the defense counsel under Article 334(1) of the Criminal Procedure Act of the provisional payment order.

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