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(영문) 서울북부지방법원 2020.12.10 2019고단2439
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

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 “C” in Gwangju City from November 5, 2016 to July 1, 2017.

No person shall submit a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, stating in falsity the list of total tax invoices by seller.

1. Around January 25, 2017, the Defendant submitted a false list of total tax invoices by customer to the effect that he/she supplied goods or services equivalent to the same amount without supplying goods or services equivalent to KRW 19,973,00 to D, while filing a false list of total tax invoices by customer. From around that time to July 24, 2017, the Defendant submitted a false list of total tax invoices by customer, 152,573,000 won in total, as shown in attached Table 1, by the same method twice in total, as shown in attached Table 1.

2. The Defendant submitted a list of total tax invoices by seller to the effect that the Plaintiff was supplied with goods or services equivalent to the same amount without being supplied goods or services equivalent to KRW 170,000,000 to E, at the time, place, and in 2016, at the time and place specified in paragraph (1). In addition, the Defendant submitted a false list of total tax invoices by seller from around that time to July 24, 2017 by stating in falsity the total amount of supply value of KRW 589,00,000 in the same method as shown in the list of crimes in attached Table 2.

Summary of Evidence

1. A written confirmation of details of the interrogation protocol of the accused by the prosecution (number 1), a written confirmation of details of transactions (number 3), a written confirmation of details of transactions (number 4), and a written confirmation of details of transactions (number 9);

1. Investigation report (the telephone survey of the company recognized to be processed and traded on an excursion ship);

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