본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
수원지방법원 안산지원 2015.06.17 2015고단339

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On March 10, 2015, the Defendant was sentenced to imprisonment with prison labor for the violation of the Punishment of Tax Evaders Act for the violation of the Punishment of Tax Evaders Act in the Suwon District Court's Ansan Branch. The judgment became final and conclusive around that time.

Around July 25, 2010, the Defendant submitted a list of total accounts by purchasing and selling places for the final return of value-added tax for the first period of 1,59,873,000 won by D companies operated by the Defendant in Geumcheon-gu, Seoul Special Metropolitan City, the Defendant entered the list of total accounts by purchasing and selling places for the final return of value-added tax for the first period of 2010 operated by the Defendant, as if he was supplied with goods and services from D companies, and entered the following facts in the list of total accounts by selling places as if he was supplied with goods and services of 164,69,000 won by selling goods and services to E, even though he did not have supplied goods and services of 164,69,00 won by selling them to E, the Defendant entered the list of total accounts by selling places through Geumcheon-gu, Seoul Special Metropolitan City, and submitted it to the Government from around the same time to January 25, 2014 through the list of crimes in attached Form 3,83,7,3030,400,508 won.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the Geumcheon Tax Office;

1. Investigation report (the attached report of the representative EF indictment for the company involved in this case);

1. Previous convictions in judgment: Application of criminal records, written judgments (defendants and G company-related Acts and subordinate statutes);

1. Article 10 (1) 2 of the Punishment of Tax Evaders Act (including submission of false list of total tax invoice by buyer), Article 10 (2) 2 of the Punishment of Tax Evaders Act (including submission of false list of total tax invoice by buyer), and selection of imprisonment with prison labor, respectively;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. From among concurrent crimes, circumstances that are advantageous to the reasons for sentencing under the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act are against each other.