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(영문) 서울북부지방법원 2015.01.23 2014고합500
조세범처벌법위반
Text

A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 1.2 billion won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

No person may submit to the Government a false list of invoices by seller and by seller without supplying or being supplied goods or services for profit-making purposes. However, the Defendant, despite that D operated by the Defendant did not supply or provide goods or services between other companies, submitted a false list of invoices by seller and by seller, and received approximately 3-5% fees in return, as if D supplied or was supplied with goods or services between other companies.

1. On January 25, 2012, the Defendant filed a final return of the value-added tax for the second period of 2011 from the Namyang tax office located in the Guri-si, Seori-si, the Defendant submitted a false list of accounts by customer, stating in falsity, the sum total of supply values by customer, as shown in No. 1 attached Table No. 2,396,648,000, as if the Defendant supplied goods or services to the said enterprise, as shown in No. 1 attached Table No. 2,396,648,00, as if he supplied goods or services equivalent to the aggregate value by customer, as shown in No. 2,396,648,00.

2. On January 25, 2012, the Defendant filed a final return of value-added tax for the second period of No. 201 from the Namyang tax office located in the Guri-si, Seori-si in 201, the Defendant submitted a false list of accounts by seller as if he was supplied goods or services equivalent to KRW 2,228,632,00 in total supply value by seller as shown in No. 2 of the annexed crime list No. 2, as shown in the annexed crime list No. 2, although D operated by the Defendant did not receive any goods or services from four enterprises listed in the No. 2 of the annexed crime list, such as E companies, etc.

3. On July 25, 2012, the Defendant filed a final return on the value-added tax base for the first year of 2012 from the Namyang tax office located in the Guri-si, Guri-si around July 25, 2012, and attached Form D operated by the Defendant, such as the F Company.

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