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(영문) 서울중앙지방법원 2013.03.21 2012고정6987
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 10,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The defendant is a person who operated B from June 14, 2006 to May 12, 2011.

1. On January 25, 2010, the Defendant submitted to the competent tax office the false entry of the total tax invoice by buyer on February 25, 2009 (from July 1, 2009 to December 31, 2009). Notwithstanding the fact that he had not supplied goods or services to the Company, the Defendant submitted the false entry of the total tax invoice by buyer on February 25, 2009, with the entry of “16 serial number 16, business registration number D, trade name (name of a corporation), 3,717,80,000” in the above list, and submitted the false entry of the total tax invoice by the entry of the total tax invoice by the entry of “209,209,209,200,70,700,71,705, 205, 205, 205, 205, 205, 2005, 306, 45, etc. of the total tax invoice by mutual entry.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) and the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012);

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the former Punishment of Tax Evaders Act (the provisions of Article 38 (1) 2 of the Criminal Act shall not apply, and the sum of each fine shall be prescribed in relation to each

1. 5,00,000 won for each fine under paragraphs (1) and (2) of the facts constituting the offense for which the sentence is rendered; and

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

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