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(영문) 인천지방법원 2014.12.26 2014고정3437
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 20,000,000.

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

Reasons

Punishment of the crime

The defendant is the representative director of C corporation.

Around October 25, 2009, the Defendant: (a) filed a preliminary return of the value-added tax for the second time in February 2009 with respect to C Co., Ltd. at Incheon tax office located in 75, Dong-gu, Incheon, Incheon; (b) provided goods or services to D; (c) provided goods of KRW 311,360,000 in spite of the absence of the supply of goods or services from E; and (d) submitted to the Government a false list of the total tax invoices for each seller, stating as if they were supplied with goods or services, regardless of the absence of the supply of goods or services from E.

On January 25, 2010, the Defendant filed the final return of value-added tax with respect to C at the Incheon Tax Office in 2009, and supplied goods or services to D, 82,342,000 won, notwithstanding the absence of the supply of goods or services, and submitted to the Government a list of total tax invoices by seller and by seller, stating as if they were supplied goods or services from E (the supply price entered: 143,947,80 won).

Summary of Evidence

1. Court statement of the defendant (the second trial date);

1. A written accusation;

1. Application of the preliminary return of value-added tax (2) and the final return of value-added tax (2) Acts and subordinate statutes;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) on criminal facts; Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 1

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines concerning concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines for each crime shall be added up after calculating the amount of fines for

1. Fine of 20,000,000 = fine of 12,000.

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