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(영문) 인천지방법원 2015.10.22 2015고단2610
조세범처벌법위반
Text

Defendant

A Punishment of 6 months of imprisonment and 4,00,000 won of fine, 6.6.6.6.6.

Reasons

Punishment of the crime

Defendant

On November 28, 2013, A was sentenced to three years of imprisonment with prison labor for a violation of the Game Industry Promotion Act by the Incheon District Court on August 28, 2013, and the judgment was finalized on December 6, 2013. On March 26, 2015, the same court was sentenced to two years of suspension of imprisonment with prison labor for a crime of fraud, etc. and the judgment became final and conclusive on April 3, 2015.

Defendant

A is an operator of F in Kimpo-si E, and Defendant B is a partner who jointly operates Defendant A and F, and the partner who jointly operates Defendant A and F, conspired to evade the value-added tax by submitting the sales and purchase tax invoice to the government with a false entry.

No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.

1. At the time of filing the final return of value-added tax on January 25, 2012, the Defendants conspired to commit the final return of value-added tax, and filed the final return of value-added tax for 23 years in the north-west of Kimpo-si on January 25, 2013, and filed the final return of value-added tax for 20 million won on February 2012, the facts are as follows: (a) although F supplied goods or services to four companies, such as G, such as the list of crimes (1) Nos. 1 through 4, the total amount of KRW 233,200,000, as if the Defendants were supplied from (2) steel in the attached list of crimes (2) as shown in the list of crimes (1).

2. At the time of filing the final return of value-added tax on July 25, 2013, the Defendants conspired to submit the final return of value-added tax at the above Kimpo book around July 25, 2013, and filed the final return of value-added tax at the first time in 2013. The facts are as follows: (a) as if F supplied goods or services in spite of the fact that the goods or services were not supplied, the total of KRW 173,650,000, total of five companies, such as H et al. 5 through 9, are falsely entered to the public official in charge

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