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Reasons
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(영문) 의정부지방법원 2018.02.14 2017고단5250
조세범처벌법위반
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Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 100,000,000 won.

However, the defendant A.

Reasons

Punishment of the crime

1. Defendant A

A. On January 25, 2013, the Defendant evaded the value-added tax of KRW 77,341,00 in total by means of fraud or other unlawful act four times in total as shown in the crime list I, including the Defendant’s evasion of value-added tax by trading with D, etc., who is a customer during the second taxable period of the value-added tax in 2012, by omitting sales declaration, supplying goods, and not issuing the relevant tax account statement.

B. Around April 1, 2013, the Defendant evaded corporate tax of KRW 93,429,922, including the Defendant’s evasion of corporate tax from around that time to March 31, 2016, by means of fraud or other unlawful act four times in total, as indicated in the crime List II, by trading with D, etc., a customer during the taxable period of corporate tax of 2012, by omitting sales declaration and supplying goods, and by not issuing related tax invoices.

(c)

Although the Defendant supplied with bamboo equivalent to KRW 4,559,972 on January 21, 2013 to D, etc., which is a customer, around January 21, 2013, the Defendant did not issue a tax invoice. Around that time, the Defendant did not issue a tax invoice amounting to KRW 2,064,85,293 on a total of 343 occasions, as shown in attached Table III from that time to December 31, 2015.

2. Defendant B, a corporation with the objective of processing leather, etc., committed the above offenses as to the Defendant’s business at the date and time, at the same place as the above paragraph A, the representative director of the Defendant, and at the same time and place.

Summary of Evidence

1. Defendants’ legal statement

1. A protocol concerning the examination of suspect of the defendant A;

1. A written accusation;

1. Copy of each examination record;

1. A report on completion of investigation into tax offenses;

1. Reporting of the results of the investigation and list of offenses 1.

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