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(영문) 부산지방법원 2017.08.11 2016고합908
특정범죄가중처벌등에관한법률위반(조세)
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Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 1.02,689,5270 won.

The above fine shall not be paid by the defendant.

Reasons

Punishment of the crime

From June 20, 2007 to December 31, 2013, the Defendant engaged in fishery products sales business under the trade name of “D” in Seo-gu, Busan.

1. On February 9, 2012, the Defendant submitted a list of total invoices by false seller to the instant D office’s home site and reported the current status of the place of business in 2011 by accessing the National Tax Service’s home site. In fact, the Defendant entered a false list of total invoices by customer as if he/she supplied the goods to E, although not having supplied the goods to E, and submitted a false list of total invoices by customer from around that time to June 2014, including a false list of total invoices by customer from around that time until June 2014.

2. On April 2, 2013, the Defendant submitted a false list of total invoices by seller by seller at the above D office with access to the National Tax Service Homebook website in 2012. The Defendant, despite having not received goods from F (State), entered a false list of total invoices by seller as if he received goods amounting to KRW 1.8955 million from that time until June 2014 from that time, and submitted a false list of total invoices by seller equivalent to KRW 4.84,936,70,00 for profit-making purposes, such as the list of invoices by seller as shown in attached Table (2).

Summary of Evidence

1. Partial statement of the defendant;

1. Statement of the police statement related to G;

1. A written accusation (Submission of supplementary and additional data), a statement of facts constituting an offense, a copy of a report on the current status of a place of business (2013, 2012, and 201), a list of invoices by customer, a list of invoices by customer, a list of invoices by customer, and a report on the completion of value-added tax investigation;

1. Application of Acts and subordinate statutes to a report on investigation (Attachment of details of account transactions and written confirmation of transaction details);

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 3 of the Punishment of Tax Evaders Act (a comprehensive inspection is made) concerning the crime

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