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(영문) 부산지방법원 동부지원 2015.04.30 2014고단2339
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

except that 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

1. C from August 26, 2010 to October 31, 2011, the Defendant submitted a list of total tax invoices to be issued and operated C with the purpose of the wholesale and retail and miscellaneous business of clothing in Yongsan-gu Seoul Metropolitan Government D. A.

From January 25, 2011 to December 31, 2010, the Defendant submitted 17,320,000 won goods to E, and 13,50,000 won goods to G, and 14,50,000 won goods to H, and 37,501,819 won goods to H, and 20,00,000 won goods to incorporated associations I supplied each of the goods or services during the said period to E, notwithstanding the fact that there was no supply of goods or services to E, F, G, H, and incorporated associations.

B. From July 25, 2011 to June 30, 2011, the Defendant submitted a false list of total tax invoices for the first period of the year 201, and from April 1, 2011 to June 30, 201, to E and J, the Defendant submitted a list of total tax invoices for the first period of the year 200,000, with the content that he/she supplied goods or services to E during the said period, and that he/she supplied goods of KRW 148,00,000 to J respectively.

C. From January 25, 2012 to December 31, 2011, the Defendant submitted a false list of total tax invoices for the second period of two years in 201, and from July 1, 2011 to December 31, 201, the fact was submitted to E and the above J, for the foregoing period, the goods of KRW 609,800,000 were supplied to E, while the goods of KRW 40,000 were supplied to J, respectively.

Notwithstanding the fact that the Defendant submitted a false list of total tax invoices for the first period of July 25, 201, and the fact that there was no supply of goods or services from K during the said period from April 1, 2011 to June 30, 2011, the Defendant received goods of KRW 54,00,000 during the said period.

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