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(영문) 서울서부지방법원 2018.08.08 2016고정1028
조세범처벌법위반
Text

Defendant shall be punished by a fine of two million won.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

The defendant is a person registered as a business operator in Yongsan-gu Seoul Metropolitan Government, and sells computers and peripheral devices.

A person who supplies goods under tax-related Acts shall prepare and issue a tax invoice.

Nevertheless, the Defendant, at the C office located in Yongsan-gu Seoul Metropolitan Government around September 30, 2010, supplied 2,500,000 won for computers and peripheral devices to D, but did not issue a tax invoice equivalent to the above supply value, as shown in the daily list of crimes in attached Table 1 from around that time to October 1, 2012, but did not issue a tax invoice equivalent to the above supply value, even though the Defendant supplied goods equivalent to KRW 157,19,000, total supply value to D, as shown in the daily list of crimes in attached Table 1.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the statutes in which part of the witness E's statement is entered in the fourth public trial protocol;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act concerning the crime and the selection of fines;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The portion not guilty under Article 334(1) of the Criminal Procedure Act, which is the order of provisional payment

1. The summary of the facts charged is a person who registered a business operator with the trade name of Yongsan-gu Seoul Metropolitan Government C and sells computers and peripheral devices.

A person who supplies goods under tax-related Acts shall prepare and issue a tax invoice.

Nevertheless, the Defendant, at the C office located in Yongsan-gu Seoul Metropolitan Government around June 2011, supplied 89,186,455 won for computers and peripheral devices to D, but did not issue a tax invoice equivalent to the above supply value. In addition, even though the Defendant supplied goods worth KRW 1,626,408,409, total supply value to D, as shown in the List of Crimes 2, from around that time to August 2012, the Defendant did not issue a tax invoice equivalent to the above supply value.

2. As seen earlier, as seen earlier, the Defendant from September 30, 201 to October 1, 2012.

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