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(영문) 수원지방법원 성남지원 2016.11.18 2016고단1914
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The defendant is a person who operated H in Echeon-si. G.

1. Where any goods or services not to be issued a tax invoice have been provided, a tax invoice shall be issued pursuant to the Value-Added Tax Act;

On the first half of 2011, the Defendant supplied 85 temporary materials equivalent to KRW 9,290,930,364 to 85 members, such as I, etc., from the time of the first half of 2014, such as selling 103,678,182 temporary materials to I and not issuing a tax invoice, but did not issue a tax invoice.

2. Where any goods or services not received are provided with a tax invoice, a tax invoice shall be issued pursuant to the Value-Added Tax Act;

The Defendant purchased the amount equivalent to KRW 86,836,364 from the J at the above H office around the first half of 2011, but did not receive a tax invoice in collusion with the above J and did not issue a tax invoice from that time to the second half of 2014, even if the Defendant was supplied 65 temporary materials equivalent to KRW 9,082,960,864 from that time, such as the list of crimes in attached Table (3).

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement to K;

1. Each written accusation;

1. An investigation report (an investigation of a trade partner L M husband, etc.) and an investigation report (an investigation of a H business partner);

1. Application of Acts and subordinate statutes to the current liquidity transactions, N, details of deposit transactions, inquiry into details of financial transactions, and inquiry into specifications of financial transactions;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10 (2) 1 of the Punishment of Tax Evaders Act (the receipt of tax invoices), and the selection of imprisonment, respectively, for the crime;

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

1. Article 62 (1) of the Criminal Act;

1. On the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act, the defendant's age, character and conduct, family relation, family environment, motive and means of the crime, and circumstances after the crime are committed.

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