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Reasons
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(영문) 대전지방법원 2015.01.29 2014고정1389
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 4,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The defendant is the representative of the events agency located in Daejeon U.S. C and A-403.

1. On July 25, 2013, the Defendant submitted a false list of total tax invoices on the first half of the year 2012, with the Seo-gu Office building of Daejeon, Seo-gu, Daejeon, Daejeon, the Defendant submitted a false list of total tax invoices by entering the supply price of goods or services equivalent to KRW 67,00,000 from E, and the supply price of KRW 210,000,000 from F, although there was no fact that he received goods or services equivalent to KRW 277,00,000,000 from E, etc. when filing the return of the value of additional taxes at the first half of the year 2012.

2. On January 25, 2013, the Defendant submitted the false list of the total tax invoices by customer on the first half of the year 2013, and submitted the list of the total tax invoices by entering the false list of the total tax invoices by entering the false list of the total tax invoices by entering the supply price of KRW 66,00,000, and the false list of the total tax invoices by entering the false list of the total tax invoices by entering the supply price of KRW 74,00,000,000, which is equivalent to the supply price of KRW 74,000,000, from E and F when the return of the additional tax invoices by February 2012 was filed.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of witness G;

1. An accusation and a report on investigation into value-added tax;

1. Application of the Acts and subordinate statutes on the total tax invoice;

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;

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

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act is that the defendant does not have the same criminal record, confession and reflect in depth.

In this context, considering all the circumstances such as the defendant's age, character and conduct, and circumstances after the crime, the punishment is determined as ordered.

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