logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 대구지방법원 안동지원 2017.08.29 2017고정29
조세범처벌법위반
Text

Defendant shall be punished by a fine of 20 million won.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Criminal facts

The Defendant is a person who has carried on a personal business under the trade name “C” in Yangsan-si building B and 602.

No act of submitting to the Government a sum table of tax invoices for sales or purchase under the added-value-added tax-related Acts without supplying or receiving goods or services by false entry.

1. On January 2013, the Defendant submitted to the Government a false list of total tax invoices by seller, stating in falsity the sum table of total tax invoices by seller, as the Defendant received services from D during the second taxable period (from July 1, 2012 to December 31, 2012) of the second taxable period (from July 1, 2012 to December 31, 2012) of the gold-si in Yangsan-si.

2. On July 2013, the Defendant submitted to the Government a false list of total tax invoices by seller, stating in falsity the supply price of KRW 195,004,00 as if he received services from E during the first taxable period (from January 1, 2013 to June 30, 2013) of the previous tax office (from January 1, 2013 to June 30, 2013).

Summary of Evidence

1. Statement by the defendant in court;

1. A written statement;

1. Each written accusation;

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller;

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

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

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

1. The grounds for sentencing under Article 334(1) of the Criminal Procedure Act of the Criminal Procedure Act recognize and reflects the instant crime, the amount of fine for summary order shall be reduced partially by taking into account the circumstances leading to the instant case, the background leading up to the instant case, the health and economic situation of the Defendant, the age, sex and environment of the Defendant, the motive and consequence of the instant crime, and the circumstances after the commission of the crime, etc., and the conditions of sentencing specified in the oral proceedings.

arrow