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Reasons
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(영문) 부산지방법원 2016.01.06 2015고정2571
조세범처벌법위반
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1. The defendant shall be punished by a fine of thirty seven million won;

2. If the defendant does not pay the above fine, only one hundred thousand won.

Reasons

Punishment of the crime

The defendant is a person who operates E in Busan Island-gu.

1. Around August 31, 2011, the Defendant issued a false tax invoice containing KRW 112,512,730 in total supply value of KRW 223,032,730,00 in total, from that time until December 31, 2013, even though he/she provided F with delivery services equivalent to KRW 3,120,000,000, in the above E office.

2. Around July 31, 2011, the Defendant issued a tax invoice of an amount equivalent to KRW 4,250,000, in total, KRW 534,958,386, including the issuance of tax invoice of an amount equivalent to the supply price of KRW 4,250,00, even though the Defendant did not have provided transportation services to G, as well as the supply price of KRW 534,958,386, in addition to attached Table 2.

Summary of Evidence

1. The defendant's legal statement (as at the fourth public trial date);

1. Statement made by the prosecution with regard to H;

1. Investigation and reporting related to trading practices;

1. Each written accusation;

1. Application of Acts and subordinate statutes on tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices containing false information), Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices without real transactions), and the selection of fines for each crime;

2. Article 37 former part of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [Attachment 1] [250,000 won for each of the crimes listed in Schedule 1 for the annexed Crimes, 6,7,27,30,36,38,58,63,69, 75, 90, 92, 106, 106, and 110 won for each of the following crimes, and 30,000 won for the remaining offenses (250,000 won x 28 times) x 150,000 won for each of the annexed crimes (30,000 won for each of the following crimes x 305,00 won)];

3. Article 70 (1) and Article 69 (2) of the Criminal Act to attract a workhouse.

4.Article 334(1) of the Criminal Procedure Act of the Provisional Payment Order.

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