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(영문) 의정부지방법원 고양지원 2014.01.24 2013고합14
특정범죄가중처벌등에관한법률위반(조세)등
Text

Defendant

A Imprisonment of 2 years and 6 months and fines of 5,500,000,000 won, and Defendant B of 50,000,000 won, respectively.

Reasons

Punishment of the crime

Defendant

A Co., Ltd. is a legal entity that has its head office in Gyeyang-gu Seoul Metropolitan City E and aims at furniture manufacturing, furniture wholesale, etc.

Defendant

The F, which is registered as the representative director of the corporation B, is the wife of the defendant A, and only its name is registered as the representative director, and the actual operator of the defendant B, from September 13, 2002, is the defendant A.

1. Defendant A

(a) Where Defendant A, who violated the Punishment of Tax Evaders Act by submitting a false entry by buyer, actually operates the corporation B on behalf of the person who actually operates the corporation B, who is a representative director, B shall prepare a tax invoice under the Value-Added Tax Act and submit it to the Government;

During the period from January 1, 2008 to January 31, 2008, the Defendant supplied B’s office with households equivalent to KRW 26,237,636, total supply value to B’s household offices located in a fixed trader, but did not issue a tax invoice equivalent to KRW 5,837,636, which is the period for issuing the tax invoice of the fixed trader under the Value-Added Tax Act, until February 10, 2008, the Defendant submitted a false tax invoice with the total supply value of KRW 3,943,125,291 from January 1, 2008 to June 30, 2008, and did not issue the tax invoice from July 2008 to the business partner, and submitted the tax invoice with the total supply value of KRW 3,943,125,291 to the tax invoice with the total supply value of KRW 393,437,2931,2931,297).

(b) Violation of the Act on Aggravated Punishment, etc. (tax) due to the evasion of value-added tax;

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