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(영문) 인천지방법원 2016.07.15 2016고정390
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

On June 25, 2015, the Defendant was sentenced to one year of imprisonment and two years of suspended execution as a result of the violation of the Punishment of Tax Evaders Act by the Incheon District Court, and the above judgment became final and conclusive on July 3, 2015.

The defendant of "2016 High 390" is the actual operator of "E" located in Yeonsu-gu Incheon Metropolitan Government D.

No aggregate table of tax invoices by seller or seller under tax-related Acts shall be submitted to the Government without supplying or receiving any goods or service, stating in falsity a list of tax invoices by seller or seller.

Nevertheless, on January 25, 2013, the Defendant filed a report on the confirmation of value-added tax in 2012 at the Nam-gu Incheon Metropolitan City tax office. The Defendant submitted to the person in charge of the supply price list of KRW 50,000,000 for each sales place and KRW 550,000 for each sales place and KRW 50,000 for each stock company E, even though the Defendant received the supply of goods or services from two enterprises such as F, although he did not receive the supply of goods or services.

The Defendant of the Yeonsu-gu Incheon Metropolitan Government 861 “H Co., Ltd.” is a person who actually operates the “2016 Go.”

No aggregate table of tax invoices by seller or seller under tax-related Acts shall be submitted to the Government without supplying or receiving any goods or service, stating in falsity a list of tax invoices by seller or seller.

1. Nevertheless, on July 25, 2012, the Defendant reported the value-added tax at the tax office located in the Namdong-gu Incheon Metropolitan City, Incheon, 548, and H Co., Ltd. on January 2012, the Defendant reported the value-added tax of H Co., Ltd. in the year 2012. In fact, the Defendant submitted to the person in charge by falsely stating the aggregate of KRW 326,490,000 of the supply value as if it was supplied without supplying goods or services to F Co., Ltd., and submitted it to the person in charge.

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