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(영문) 대구지방법원 2013.09.11 2013고정1821
조세범처벌법위반
Text

Defendants shall be punished by a fine of KRW 15 million.

Defendant

A fails to pay the above fine, 50,000.

Reasons

Punishment of the crime

Defendant

A limited liability company B is a corporation established for the purpose of comprehensive alcoholic beverage sales business in Busan Metropolitan City, and the defendant A is the representative director of the above limited liability company B and actually runs the above limited liability company B.

1. No person who is liable to submit to the Government the aggregate balance sheet for total tax invoice under the Value-Added Tax Act without supplying or being supplied goods or services, shall submit it to the Government; and no person shall submit the aggregate balance sheet for total tax invoice by total tax invoice on which persons are liable to submit false information

Nevertheless, around October 25, 2009, the Defendant: (a) made a preliminary return of value-added tax on the Gyeong-dong 633-2 located in Busan-dong 633-2; (b) made a preliminary return on the 2009 of value-added tax; (c) made an excessive amount of KRW 1,196,382 as if the Defendant supplied goods equivalent to KRW 9,665,725 to D cafeteria; and (d) made a false final return on the 1,196,382 as if the Defendant supplied goods equivalent to KRW 8,103,559 to E cafeteria; (c) made an excessive amount of KRW 48,431,538 as if the Defendant supplied goods equivalent to KRW 7,06,182 to the E cafeteria; and (d) made an excessive amount of KRW 48,438,538 by means of preparing a false amount of value-added tax; and (d) made a final return on the 2019,201,206.

2. The above A, the representative director of the defendant limited liability company B, committed the same violation as the above 1.

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation;

1. Utility model;

1. Reporting on the completion of investigation of tracking the distribution process of alcoholic beverages;

1. Excessive issuance of tax invoices, 1. Total issuance of tax invoices;

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