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(영문) 수원지방법원안산지원 2020.12.23 2020고단2921
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding fifteen thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is an actual operator of “D” who has a place of business in Ansan-si, a member B building C and conducts electronic equipment manufacturing business, construction business, etc.

The Defendant issued a false tax invoice of KRW 1,090,460,639 in total on 25 occasions as indicated in the attached list of crimes, including the issuance of a false tax invoice of KRW 50,025,745 as a supplier, even though he/she did not supply goods or services to the “D” business establishment on November 12, 2018, even though he/she did not supply goods or services to the “D” business establishment, and issued a false tax invoice of KRW 1,090,460,639 in total, as indicated in the attached list of crimes, from January 10, 2019.

Summary of Evidence

1. A written accusation of F’s statement G, H, I, J, and K concerning the Defendant’s legal statement in the police interrogation protocol (two-time, replacement) of the Defendant, the report on the completion of the investigation into value-added tax, the list of supplementary tax invoices, and electronic tax invoices;

1. A statement of transaction by account, a statement of transaction, a statement of account transactions by enterprise bank, a statement of account transactions by account, a statement of account transactions by account, a statement of account transactions, a statement of investigation into the flow of funds (attached files, such as the name of account holder, etc.), and application of investigative reports (account analysis);

1. Article 10(3)1 and (5) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 and (5) of the Punishment of Tax Evaders Act (Attached Table 1-15); Article 10(3)1 and (5) of the Punishment of Tax Evaders Act (Attached Table 16-25), the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act; Article 20 of the Punishment of Tax Evaders Act does not apply to fines for concurrent crimes committed by both imprisonment and fines; Article 38(1)2 of the Criminal Act; Article 38(2) of the Criminal Act limits on the concurrence of fines; Article 10(5) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); Article 1500 of the Punishment of Tax Evaders Act applies to each false tax invoice within the statutory penalty.

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