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(영문) 울산지방법원 2014.05.22 2014고정742
조세범처벌법위반등
Text

Defendant shall be punished by a fine of KRW 6,000,000.

If the defendant does not pay the above fine, 50,000 won shall be one day.

Reasons

Punishment of the crime

The defendant is the actual operator of a Cjuju station in Gyeonggi-si B, Chungcheongnam-do, 2014.

1. No person who violates the Punishment of Tax Evaders Act shall issue any tax invoice without delivering or with false entries;

Nevertheless, the defendant from January 1, 2013 to the same year.

6. Until 30.30., even if the above C station sells oil equivalent to the value of 460 million won to the “E station” located in racing D, the tax invoice under the Value-Added Tax Act was not issued.

2. The accused who violated the Specialized Credit Financial Business Act shall be from January 1, 2013 to the same year.

6. By 30.30., the credit card merchant name of the above "C gas station" was lent to the above E gas station to pay the retail sales amount of the E gas station at KRW 461 million.

The defendant of "2014 High 743" is a person who actually operates an Ejuri station located in Gyeong-si, Chungcheongnam-si.

1. Any person who violates the Punishment of Tax Evaders Act shall be issued a tax invoice when he is supplied with goods or services;

Nevertheless, during the period from January 1, 2013 to June 30, 2013, the Defendant purchased oil from the gas station located in Seocheon-si B at the said gas station, and did not receive a tax invoice of an amount equivalent to 460 million won of supply.

2. 여신전문금융업법위반 피고인은 2013. 1. 1.부터 2013. 6. 30.까지 사이에 피고인이 운영하는 E주유소의 소매판매액 4억 6,100만원을 결재하면서 다른 신용카드 가맹점인 툭주유소의 신용카드가맹점 명의로 거래하였다.

Summary of Evidence

"2014 Highly 742"

1. Defendant's legal statement;

1. A written accusation;

1. A report on investigation into trade order;

1. Data on the details of sales of chain stores: "2014 high-end743";

1. Defendant's legal statement;

1. A written accusation;

1. A report on investigation into trade order;

1. Application of statutes on the details of sales of chain stores;

1. Articles 70 (2) 3 and 19 (4) 3 of the Specialized Credit Finance Business Act concerning facts constituting an offense, and the Punishment of Tax Evaders Act.

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