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(영문) 부산지방법원 2014.06.18 2014고정982
조세범처벌법위반
Text

Defendant 5,00,000 won for a crime committed on December 31, 2011, or a fine of 2,000 for a crime committed on March 31, 2012.

Reasons

Punishment of the crime

On January 19, 2012, the Defendant was sentenced to imprisonment with prison labor for a violation of the Game Industry Promotion Act at the Changwon District Court on June 201, and the judgment became final and conclusive on January 27, 2012.

In spite of the fact that a person was not issued a tax invoice without being supplied with goods or services under the Value-Added Tax Act, the defendant was issued a tax invoice of KRW 121,09,90,909 of the value of supply, although he was not supplied with goods or services from D stations on December 31, 201, at the C office of the defendant's management of the defendant, which was located in the Busan-gu Busan-gu B building 403, the defendant was issued a tax invoice of KRW 121,09,909 of the value of supply. A tax invoice of KRW 25,454,545 of the value of supply by the same method on March 31, 2012, and was issued two copies of the false tax invoice of KRW 146,

Summary of Evidence

1. Defendant's legal statement;

1. A general taxable person's value-added tax return, a list of total tax invoices by customer, a list of general taxable persons' value-added taxes, a list of total tax invoices by customer, a list of total tax invoices by customer, a list of tax invoices issued by electronic tax invoices, a return of general taxable persons' value-added tax, a supplier's storage

1. Previous records of judgment: Criminal records, etc., and the search of Konets case, and the application of a copy of the judgment by Changwon District Court 201No4534, a copy of the statutes;

1. Relevant Article 10 (3) 1 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. The latter part of Articles 37 and 39 (1) of the Criminal Act (the crimes committed on December 31, 201 and the violation of the Game Industry Promotion Act, the judgment of which was concluded on January 27, 2012) concerning the treatment of concurrent crimes;

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

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