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(영문) 의정부지방법원 고양지원 2013.08.22 2012고단1530
조세범처벌법위반
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A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding twenty thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

1. The Defendant who did not issue a tax invoice is the actual operator and representative of the “F” registered in the name of E in the name of heading 302 of the Dong-dong, Busan Metropolitan City D building 302.

The Defendant, as an employee of the above E, supplied earth and sand transport services to G (State) from July 1, 2008 to December 31, 2008 in relation to the above E’s F operations, but issued false sales tax invoices and delivered them to G (State) as if he supplied services equivalent to KRW 41,632,00 in total at H (State) without providing actual services, and from that time until June 30, 201 in the same manner from that time to June 30, 201, the Defendant issued false sales tax invoices and issued them to G (State) in total of KRW 5,206,869,000 in total from 17 companies as shown in attached Table 1 of Crimes List 201.

2. Around May 2009, the Defendant evaded income tax and value-added tax equivalent to KRW 24,435,00 in total 10 times in total by the same method from the time when the return of value-added tax was filed on February 24, 2009 to May 201, 201 by means of the same method until the time when the income tax was filed for February 2008, including the act of evading KRW 24,435,00 by concealing transactions without issuing sales tax invoices, as described in paragraph (1), when filing a return of income tax for the year 2008 on the high tax base located in the Dong-dong Port and Dong-gu, Seoyang-gu, Yongsan-gu, Busan Metropolitan City, and then reducing sales by concealing transactions, etc. as described in paragraph (1).

Summary of Evidence

1. A legal statement made in part appropriate to the defendant's statements;

1. Any statement made by the criminal defendant in the first and second trial records, which contains part of the criminal defendant's statements;

1. Legal statement of a witness I;

1. Statement made to the prosecution regarding the accused as suitable for such statement;

1. A copy of each weekend (A, E, and J);

1. A written accusation;

1. A value-added tax investigation report;

1. Attachment, such as a list of details of financial surveys;

1. The total tax invoice by buyer:

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