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(영문) 수원지방법원 2018.02.07 2017고단3487
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

[criminal history] On October 14, 2015, the Defendant was sentenced to one year to six months of probation due to the crime of breach of trust from the Suwon Franchising method to the Defendant, and the judgment became final and conclusive on August 17, 2016. On January 27, 2016, the same court sentenced two years of probation to eight months of imprisonment and became final and conclusive on February 4, 2016.

[2] The Defendant, from August 2003 to November 4, 2014, operated the “F” of the gold-type manufacturing business entity in the Gold City E (the “F” (the relocation of the gold-type manufacturing business entity to the G around the end of 2011, and the transfer of the I factory to the first floor of the company H in the Sinpo-si around the end of 201).

The defendant operated the above F, and issued or received false tax invoices without real transactions, and submitted a list of total tax invoices by customer and seller to the tax authority. The defendant had the intent to evade the value tax and comprehensive income tax by operating the above F, and submitting the details thereof to the tax authority.

1. From January 1, 2013 to December 31, 2013, the Defendant: (a) issued or received false tax invoices in the above F’s name; (b) submitted a list of total tax invoices by customer and by seller to the tax office at the time of filing a tax return on each of the value-added tax for the first period of January 2013 and the second period of February 2013; and (c) submitted a list of total tax invoices by customer and by seller at the regional tax office located in Ansan-gu, Ansan-gu, Ansan-gu, 2013, including the details of issuance and receipt of false tax invoices; and (d) filed a comprehensive income tax return for the year 2013,849,886, including the details of issuance and receipt of the aforementioned false tax invoices, and (e) filed a total of KRW 11,849,886, the total income tax amount from June 1, 2012 to June 1, 2014 through 36:

2. From January 1, 2013 to June 30, 2013, the Defendant: (a) issued or received false tax invoices in the said F’s name; and (b) issued or received false tax invoices to the said F on the list of tax invoices by the seller and by seller on January 1, 2013.

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