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(영문) 서울중앙지방법원 2016.10.25 2016고합909
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant

A Imprisonment with prison labor and fines of 400,000,000 won, and Defendant B shall be punished by fines of 19,60,000 won, respectively.

Reasons

Punishment of the crime

[Defendant A] On February 12, 2015, the Seoul Central District Court sentenced Defendant A to the suspension of the execution of imprisonment for the violation of the Punishment of Tax Evaders Act for six months, and the judgment became final and conclusive on the 24th of the same month.

【Criminal Facts】

1. Defendant A is a person who operates B in Gwanak-gu in Seoul Special Metropolitan City E and 3.

No list of total tax invoices by customer under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the list.

Nevertheless, the Defendant: (a) around April 23, 2012, at the Geumcheon Tax Office located in 11-21, 152-gil, Geumcheon-gu, Seoul, as Geumcheon-gu, and (b) around January 1, 2012, from January 1, 2012 to June 30, 2012, this part of the indictment contains the first taxable period from January 1, 2012 to March 31, 2012; (b) however, Article 5 of the Value-Added Tax Act provides that the first taxable period of a general taxable person shall be from January 1 to June 30, 200, and the preliminary return under Article 48 of the Value-Added Tax Act shall be amended as above.

(hereinafter the same shall apply)

Despite the fact that there was no supply of goods or services equivalent to KRW 327,223,00 of the supply value to F during the period up to January 26, 2015, while filing a tax return on the value-added tax on the stock company B, as if the above transaction was actually made, the list of the total tax invoice by false entry was submitted to the tax office at the same time as if the transaction was made, and the total amount of goods or services equivalent to KRW 3,819,396,000 from the F and G were supplied 10 times in total as shown in the attached list 1, as shown in the attached list 1, the total amount of the total tax invoice by false entry was submitted to the above tax office.

B. The period between January 1, 2012 and June 30, 2012, the Defendant, from January 1, 2012, is the first period.

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