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(영문) 창원지방법원 진주지원 2015.04.28 2014고단1177
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for four 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

[Criminal Power] On July 5, 2013, the Defendant was sentenced to four years of imprisonment with prison labor for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Ulsan District Court on July 5, 2013 and the judgment became final and conclusive on November 27,

【Criminal Facts】

1. The Defendant, who was not issued a tax invoice from July 1, 2010 to December 31, 2010, supplied the “E company” at the office of “D company operated by the Defendant in Ulsan-gu” to the “E company,” which is a customer, with an amount equivalent to KRW 1,909,090,090, such as annual seat, and did not issue a tax invoice under the Value-Added Tax Act, from that time on December 31, 201, and did not issue a tax invoice of KRW 1,112,059,96, as shown in attached Table 1, as shown in attached Table 1.

2. On January 25, 2012, the Defendant submitted a false list of total sales tax invoices to the pertinent tax office, stating a false list of total value of goods equivalent to KRW 504,373,772, as shown in attached Table 2, as if the Defendant supplied goods equivalent to KRW 201,00,00 to F, a customer, in the Ulsan Tax Office, which was operated by the Defendant, even though there was no supply of goods in the amount equivalent to KRW 201,00,00,00 from the aforementioned D Company’s “D Company” operated by the Defendant.

Summary of Evidence

1. Defendant's legal statement;

1. Notification of a written accusation or a written accusation to correct it;

1. A written confirmation of transaction details, 2 copies of the transaction statement, 2 copies of the transaction statement, inquiry of the fact of transactions for the investigation of suspected criminal suspects on the data, 3 copies of electronic tax invoices, 3 copies of electronic tax invoices, electronic tax invoices, liquid account transaction records, certificates of transaction details, purchase tax invoices, two copies of confirmation documents, purchase tax invoices, two copies of transaction documents, receipt without passbook payments, each confirmation document, six copies of purchase tax invoices, six copies of transaction documents, Internet search companies, and deposit details of sales proceeds by company;

1. His previous convictions.

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