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(영문) 인천지방법원 2013.08.07 2013고단2729
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The defendant is the E representative in Seo-gu Incheon, Seo-gu.

On June 25, 2008, the Defendant submitted a false list of total tax invoices for individual suppliers to the public official in charge of the name payment from that time until October 23, 2009, although there was no fact that the Defendant received goods or services from F and Co., Ltd., and even though there was no fact that the Defendant received goods or services from F and Co., Ltd., the Defendant submitted a false list of total tax invoices for individual suppliers, which entered as if he received each goods or services equivalent to KRW 116,59,00 from the above F and KRW 81,578,90 from the above G, and submitted a false list of total tax invoices for individual suppliers to the public official in charge of the name payment from that time until October 23, 2009.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. Application of Acts and subordinate statutes on the list of crimes prepared at the accusation place, the list of crimes committed at the tax office, and the list of total monthly submitted from 2008 to 209

1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) on the facts constituting an offense, and selection of imprisonment with prison labor;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act suspended execution (Article 62 (1) of the Criminal Act (Article 62 (1) applies to cases where a false tax invoice has been received due to a transaction without data, considering the fact that a revised tax return was paid and the first crime was committed);

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