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(영문) 청주지방법원 제천지원 2015.09.24 2014고단545
조세범처벌법위반
Text

A defendant shall be punished by imprisonment with prison labor for up to six months and a fine of up to 8.4 million won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant was a de facto operator of the “E station” in Incheon City D.

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

1. False entry and submission of a list of total tax invoices by customer;

A. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax on February 2, 2010 (from August 2010 to September 2010) with the Jeju-si 604-1, the Defendant submitted a false list of the total tax invoices by sales office on the second half of 2010, stating that the Defendant supplied 4,602,019 won oil equivalent to the total value, although he/she did not supply 5 oil to the five enterprises, such as “G” in the “F in the Chungcheongnam-si, Chungcheongnam-do; and (b) supplied 4,602,019 won.

B. On January 25, 2011, the Defendant filed a final return of value-added tax on February 2010 (from October 201 to December 2012, 2010) with the Jeju Special Metropolitan City 604-1, the Defendant entered and submitted a false list of total tax invoices by the second selling entity on February 2010, 201, with the content that the Defendant supplied oil to 13 business entities, such as “I” in Gangnam-gu Seoul Metropolitan Government H, even though he/she did not supply oil.

2. Around January 25, 2011, the Defendant filed a final return of value-added tax on February 2, 2010 (from October 201 to December 2012, 201) on the No. 604-1, 201, the Defendant submitted a false list of the total tax invoices by seller, stating that the Defendant was supplied with oil equivalent to the total value of KRW 693,490,897, even though he was not supplied with oil from “K of the Company,” located in theJ in thischeon-si.

Summary of Evidence

1. Court statement of the defendant (which is made on the sixth trial date);

1. Each of L, M, and N.

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