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(영문) 수원지방법원 2014.03.19 2013고단7329
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than six months.

However, 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

On January 31, 2012, the Defendant was sentenced to a suspended sentence of four months of imprisonment for embezzlement at the Suwon District Court on April 13, 2012, and the judgment became final and conclusive on April 13, 2012.

1. On January 25, 201, the Defendant submitted a list of total tax invoices by customer, stating false details of transactions, such as the supply of goods equivalent to KRW 46,873,00 to “B”, and the supply of goods equivalent to KRW 42,00,00 to “C”, even though he did not supply goods or services by filing a list of total tax invoices by customer, which was located in the limit of 6-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-si (total 708,873,00,000, stating false details of transactions such as the list of total tax invoices by customer (total 708,873,00,000).

2. The Defendant submitted a false list of total tax invoices by seller, stating the details of transactions as if he were supplied with goods or services in an amount equivalent to KRW 722,390,980 from E (E) while filing a false list of total tax invoices by seller at the same date and place as stated in paragraph (1) above, and at the same time and place as stated in paragraph (1) above, the Defendant submitted a false list of total tax invoices by seller.

3. Around October 2011, the Defendant registered another person’s business, at the same place as indicated in paragraph (1) above, paid KRW 7,000,00 to the bromoer in name, and changed the name of business registration in G name, inasmuch as it is anticipated that the F, the representative director at the time, would be subject to compulsory execution of default.

Accordingly, the defendant registered his business with another's name for the purpose of evading compulsory execution.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police investigation of suspect with regard to F;

1. A written answer to G;

1. A written accusation;

1. A list of total tax invoices by seller and by seller;

1. Criminal records, investigation reports, and application of statutes governing judgment;

1. False statements concerning the facts constituting an offense set forth in Article 10 (3) 3 of the Punishment of Tax Evaders Act;

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