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Reasons
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(영문) 서울중앙지방법원 2013.06.21 2013고정2177
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 5,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

On February 6, 2013, the Defendant was sentenced to imprisonment with prison labor for six months at the Seoul Western District Court for fraud, etc. and the judgment became final and conclusive on May 17, 2013.

The defendant is a person who operates a wholesale and retail business of agricultural products under 801 in Seoul Special Metropolitan City, Gwanak-gu.

1. Around January 25, 2009, the Defendant submitted to the head of the Geumcheon-gu Seoul District Tax Office a list of total accounts by customer (from August 1, 2008 to December 31, 2008), a list of total accounts by customer was submitted. Around January 25, 2009, the Defendant submitted a false statement to the said list of total accounts by stating “mutual (corporate)” to the head of the Simcheon-gu Tax Office without supplying goods or services. Around January 25, 2009, the Defendant submitted a list of accounts by customer to the head of the Simcheon-gu Tax Office for the total amount of accounts by customer. Around January 25, 2009, the Defendant submitted a false statement to the head of the Simcheon-gu Tax Office for the total amount of accounts by customer, 2008 (from August 1, 2008 to December 31, 2008, 2008).

Summary of Evidence

1. Defendant's legal statement;

1. Entry in a written accusation;

1. Each entry of a sum table of invoices by customer (2) and a sum table of invoices by seller (2) by customer, respectively;

1. Previous convictions: Application of Acts and subordinate statutes which describe a copy of judgment;

1. Article 11-2 (4) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010);

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

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

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