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(영문) 인천지방법원 2017.09.21 2017고정1800
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 15,000,000.

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

Reasons

Punishment of the crime

On June 25, 2015, the Defendant was sentenced to one year of imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act at the Incheon District Court, and the judgment became final and conclusive on July 3, 2015.

The Defendant is a de facto representative of “E” on the Incheon Jung-gu D and the second floor.

1. From January 1, 2012 to June 30, 2012, the Defendant submitted a list of total tax invoices by falsely recorded customer, and the Defendant did not specify the facts charged in the indictment on July 25, 2012. However, in light of the fact that the Defendant led to the confession of the facts charged in the instant indictment and the submission of the list of total tax invoices by customer as indicated in the 1st of year 2012 to June 30, 2012, the Defendant sold the goods as if he did not have sold the actual goods on the list of tax invoices by customer necessary for filing a report of value-added tax on the 1st of year 2012, the “F” column, “G” column, “number” column, “value of supply” column, and “209,000 won” in the “value of supply” column, the Defendant did not actually suffer any disadvantage to the Defendant on July 25, 2012.

As such, on July 25, 2012, part of the facts charged was revised.

In Incheon Tax Office, which is the competent tax office, submitted a list of total tax invoices for each of the above offices.

2. The Defendant’s submission of a list of total tax invoices by seller and seller is written as “F”, “G”, “number”, and “number” column in the “number” column as if he purchased the goods, even though he did not actually purchased the goods on the aggregate of the tax invoices by seller necessary for reporting the value added tax at the first time in 2012 during the transaction period as set forth in the foregoing 1.3.

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