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(영문) 수원지방법원 2014.10.08 2014고정2312
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 15,000,000.

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

Reasons

Punishment of the crime

The defendant is the actual operator of C Co., Ltd., which is located in B when he is in harmony.

1. On December 30, 201, the Defendant received a false tax invoice: (a) around December 30, 201, at the office of the said Co., Ltd.; and (b) even though the said Co., Ltd. was awarded a contract with Hyundai Construction Co., Ltd. for the construction of a provisional soundproof wall by the said Co., Ltd., the supplier was issued from the said Co., Ltd., a false tax invoice stating “(ju),” “(ju),” “(12/30”; (b) the date of preparation, “201/12/30”; (c) the value of supply was 30,000,00; and (d) the product was issued from the said Co., Ltd., Ltd.

2. Around January 25, 2012, the Defendant submitted a false list of the total tax invoices on purchase and purchase. Around January 25, 2012, the Defendant filed a false list of the total tax invoices by including the false tax invoices issued as stipulated in paragraph (1) in the list of the total tax invoices by the list of the total tax invoices on purchase and purchase to the said corporation C.

Summary of Evidence

1. Defendant's legal statement;

1. Application of accusation, electronic tax invoices, and list of total tax invoices by customer;

1. Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act and selection of fines for the crimes;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines for concurrent crimes under Article 38 (1) 2 of the Criminal Act shall not apply, but the provisions on restricted aggravation of fines shall be applied,

1. Articles 70 (1) 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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