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(영문) 인천지방법원 2014.08.13 2014고단3635
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

The defendant is the representative of E in Socheon-si D.

1. 2011;

4.25. Points of submitting a list of total tax invoices by seller and seller;

A. On April 25, 2011, the Defendant made a preliminary return of value-added tax on E from Macheon Tax Office on April 25, 2011, and entered falsely the total supply price of KRW 223,364,100 in the supply price, notwithstanding the absence of the fact that the Defendant was supplied with goods or services from F.

B. Although the Defendant did not supply goods or services at the above date and at the above place, the Defendant falsely entered the list of total tax invoice in G 13,582,80 won, 73,266,800 won in the same-sex steel corporation, 44,458,250 won in H, and 40,500 won in each of the goods supplied to the same resource corporation.

The Defendant submitted to the Government a list of total tax invoices by seller entered as above.

2. The year 2011;

7.25. Points of submitting a list of total tax invoices by seller and seller;

A. On July 25, 2011, the Defendant filed a final return on the value-added tax on 1st E, 201 from Macheon Tax Office, and entered falsely the total value of supply in the supply as if the Defendant received goods or services in total of 341,97,550 won, notwithstanding the fact that there was no supply of goods or services from F.

B. Although the Defendant did not supply goods or services at the above date and at the above place, the Defendant entered false list of the total tax invoice by buyer as if he supplied goods of KRW 46,703,050 to the same-sex iron company.

The Defendant submitted to the Government a list of total tax invoices by seller entered as above.

Summary of Evidence

1. Statement to the prosecution of I;

1. A written accusation and a written accusation list;

1. A list of total tax invoices by seller:

1. Tax invoices, tax invoices, and tax invoices;

1. Application of the Act and subordinate statutes of the Investigation Report (Attachment to Judgment)

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