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(영문) 대전지방법원 2017.03.23 2016고정1316
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 10,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

On April 11, 2014, the Defendant was sentenced to two years of suspended execution and fine of 310,000,000 won for one year, for a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) at the Daejeon District Court, and the said judgment became final and conclusive on September 15, 2015.

The Defendant is a person who actually runs a stock company C in Daejeon Jung-gu from August 6, 2012 to December 31, 2012.

1. On January 25, 2013, the Defendant submitted a false list of accounts for separate tax accounts by customer and filed a false statement of accounts for separate tax accounts with the Daejeon Tax Office located in Bodaemun-gu Daejeon, Daejeon on February 2012, the Defendant submitted to the Government a false statement of accounts for separate tax accounts by customer, stating that he/she had supplied goods or services on 29 occasions a total of KRW 1,318,37,428, as he/she had supplied goods or services in the amount of KRW 1,318,37,428, a false statement of accounts for separate tax accounts by customer, as shown in attached Table (1).

2. On January 25, 2013, the Defendant submitted a false list of the separate tax invoices by the purchaser, and filed a false list of the separate tax invoices by the purchaser with the Daejeon Tax Office located in Bodaemun-gu Daejeon, Daejeon, Daejeon, on February 25, 2013. Although there was no fact that he received goods or services, the Defendant submitted to the Government a false list of the separate tax invoices by the purchaser, including the list of the false tax invoices by the purchaser, as if he received goods or services equivalent to the total amount of KRW 15,312,00,000, on seven occasions from the development of new milk industry, as well as the list of crimes (2) of the separate tax invoices by the purchaser.

Summary of Evidence

1. Partial statement concerning the suspect interrogation protocol of the defendant by the prosecution;

1. A copy of an accusation, a report on completion of the investigation of value-added taxes, and a A statement;

1. A list of total tax invoices and copies of tax invoices, a list of total tax invoices by seller, and a list of total tax invoices by seller;

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