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(영문) 울산지방법원 2016.09.30 2016고단1153
조세범처벌법위반등
Text

A defendant shall be punished by imprisonment for up to seven months.

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

Reasons

Punishment of the crime

【2016 order 1153】

1. The Defendant violated the Punishment of Tax Evaders Act: (a) from January 11, 2013 to March 31, 2015, the Defendant operated G, Inc., a steel structure manufacturing company in F in the racing market with E.

On January 16, 2013, the Defendant issued a false tax invoice, in collusion with E, stating that DNA had provided goods or services in the amount of KRW 38 million to an plant construction corporation, even though Dian had not provided goods or services in the amount of KRW 38 million.

In addition, the Defendant, in collusion with E, issued eight copies of a false invoice of tax amounting to KRW 261,50,000 in total supply value, although there was no fact that goods or services were supplied from January 16, 2013 to May 18, 2014, and issued one copy of a false invoice of tax amounting to KRW 25,000 in total, around December 5, 2013, even though there was no fact that the goods or services were supplied to H.

【2016 order 1667】

2. The Defendant violated the Labor Standards Act, as the actual representative of the J, Inc., Ltd., Ltd., in the racing-si, was engaged in the manufacturing of steel structures by using 11 full-time workers. From May 2015 to August 2015, the Defendant was engaged in the construction of steel frame at the construction site of L plant in Ulsan-gun, Ulsan-gun, Ulsan-gun, Ltd.

When a worker dies or retires, an employer shall pay the wages, compensations, retirement allowances, and all other money and valuables within 14 days after the cause for such payment occurred.

Nevertheless, the Defendant, from July 10, 2015 to August 13, 2015, was working at the construction site and was working as an adjoining company, and the Defendant did not pay KRW 27,717,000 in total for nine workers as shown in attached Table II, as well as KRW 4,112,50,00 in total, as shown in attached Table II, within 14 days from the date on which the cause for the payment occurred, without an agreement on the extension of the payment date between the parties.

Summary of Evidence

【Order 1153】 1.5

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