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(영문) 광주지방법원 2015.07.23 2015고정505
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 3,000,000.

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

Reasons

Punishment of the crime

The defendant is a person who has operated a Criju station in Seo-gu, Gwangju, and should prepare and issue a tax invoice in accordance with the Value-Added Tax Act.

around April 2012, the Defendant sold D’s equivalent to KRW 9,175,00 of the market price of KRW 75,000 at the above C’s oil station, but did not issue a tax invoice under the Value-Added Tax Act. From that time to June 2012, the Defendant sold the same amount of KRW 1,151,405,314 of the market price of KRW 93,155,00 among the above D’s oil stations and did not issue a tax invoice, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. Copies of each protocol of examination by the prosecution against E, D, F, G, and H;

1. A copy of the certificate and a copy of compiled statement;

1. Details of the settlement of accounts;

1. Application of Acts and subordinate statutes to inquiries about details of credit card transactions;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act concerning the crime;

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

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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