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(영문) 대전지방법원 서산지원 2013.12.27 2012고단806
조세범처벌법위반
Text

Defendant

A shall be punished by a fine of KRW 8,000,00,00,000, in eight months of imprisonment.

However, the defendant A.

Reasons

Punishment of the crime

1. Defendant A is the vice president of the Company B and is the person in charge of the plant business division.

Defendant

A around April 30, 209, around 2009, issued and delivered a tax invoice of the amount equivalent to KRW 180,000,000 for the base project related to plant construction to E, even though there was no fact that goods or services were supplied to F, who is the representative director of E, and delivered each tax invoice of the amount equivalent to KRW 180,000 for the base project related to plant construction to E, from around that time to February 26, 2010, without supplying goods or services to E, as shown in the list of crimes in attached Form 14, as shown in the list of crimes.

2. Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a corporation established for the purpose of wing wing wing Franchising transport business.

Defendant

On February 23, 2010 and around February 26, 2010, at the same place as Paragraph 1, above A, the vice president of the defendant company, issued each tax invoice without supplying goods or services as shown in [Attachment 13] Nos. 13 and 14 relating to the defendant's business.

Summary of Evidence

1. Defendants’ partial statement

1. Examination protocol of Defendant A by the prosecution;

1. A written accusation;

1. Each tax invoice;

1. Application of Acts and subordinate statutes to orders and subcontracts, orders, and contracts;

1. Article 11-2(4)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply); Article 11-2(4)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply); Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply); and Article 10(3)2 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply); Defendant B Co., Ltd. of imprisonment with labor: each of the former Punishment of Tax Evaders Act.

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