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(영문) 대전지방법원 2017.09.12 2017고정854
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 20,000,000.

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

Reasons

Punishment of the crime

On February 17, 2015, the Defendant was sentenced to two years to imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in the Daejeon District Court on February 17, 2015, and is the final and conclusive person on September 1, 2015, and the representative director (state) B.

In spite of the fact that B had not received goods or services from the customer, the Defendant received false tax invoices as if the goods or services were supplied, and attempted to embezzled corporate funds as much as the amount of tax invoices.

On June 18, 2012, the Defendant received 359 copies of the false tax invoice amounting to KRW 1,749,679,708, from May 29, 2012 to December 13, 2013, including the receipt of the false tax invoice, as shown in the list of crimes, as if the supply price was the supply price of the goods equivalent to KRW 12,50,000, in spite of the absence of the fact that the Defendant received the goods or services from (ju)B office located in the Daejeon Seo-gu Daejeon building 210, the Defendant received 359 copies of the false tax invoice equivalent to the total supply price, as shown in the list of crimes in the attached Table.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on non-regular investigation of corporate entrepreneurs and a value-added tax return;

1. Previous convictions: Application of each statute of the judgment;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of fines prescribed in the crime of violation of the Punishment of Tax Offenses Act is aggregated);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;

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