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Reasons
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(영문) 대구지방법원 2013.11.14 2011고단2850 (1)
조세범처벌법위반등
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Defendant shall be punished by a fine of KRW 50,000,000.

The defendant shall be ordered to pay an amount equivalent to the above fine by provisional payment.

Reasons

Punishment of the crime

From January 25, 2010 to February 21, 2011, the Defendant committed the Defendant’s act in relation to the Defendant’s business at each time and place specified in paragraph (1) as follows: (a) the Defendant committed the Defendant’s act of violation at each time and place specified in paragraph (1) 22 to 345, respectively; and (b) committed the Defendant’s act of violation at each time and place specified in paragraph (2).

A person to prepare and issue a tax invoice and a person to submit a tax invoice to the Government shall not submit a tax invoice to be issued or a tax invoice by buyer stating false information.

1. B, on November 12, 2009, did not issue a tax invoice to pseudo petroleum manufacturers or similar petroleum retailers whose name is not known at the Defendant’s office, even though they sold Toluene, etc. equivalent to KRW 21,00,000.

B In addition, even though pseudo petroleum manufacturers or similar petroleum retailers whose names cannot be known at the above office from the above date to February 21, 2011, sold to each other 345 times a total of 10,565,769,00 won, such as the list of crimes, did not issue a tax invoice.

2. Submission of a false list by buyer;

A. On January 25, 2010, B filed a final tax return on the second half-year value-added tax in the 2009 by the Defendant at the Gyeongsan Tax Office, and the facts are as follows: (a) from November 1, 2009 to December 31, 2009, B sold Toluene, etc. equivalent to the sum of KRW 76,45,455 to the “C” which is a customer from November 1, 2009; and (b) sold Toluene, etc. equivalent to the sum of KRW 102,909,09,091 to the “C”; (c) submitted to the “C” a false list of the total sum of KRW 103,727,909, and the total sum of KRW 148,242,000 to the “D”.

B. B: (a) around April 26, 2010, the Defendant’s preliminary return of value-added tax for the first period of 2010 at the Gyeongsan District Tax Office (hereinafter “Seoul District Tax Office”); and (b) from January 1, 2010 to March 31, 2010.

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