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(영문) 서울동부지방법원 2013.08.30 2013고정1725
조세범처벌법위반
Text

Defendant

A A shall be punished by a fine of eight million won, and Defendant B shall be punished by a fine of eight million won.

Defendant

A above.

Reasons

Punishment of the crime

Defendant

A is the representative director of corporation C (former trade name: corporation B and corporation C).

1. Defendant A

A. On April 25, 2012, the Defendant: (a) around C Office Co., Ltd.; and (b) within three months after filing a business report, which is a requirement for permission for siren business, the Defendant entered a false list of total tax invoices for KRW 300,272,00 on the total tax invoice for the 19 rental cars, and submitted it to the Government on the first half of 2012, as the Defendant supplied a false list of total tax invoices for KRW 300,272,00 for the 19 rental cars without being supplied a siren vehicle from D representative, a rental car company.

B. The Defendant is at the same time, place, and the facts above A.

(b) the outline of the permission of Matkman business

Despite the fact that only the name of the vehicle was transferred to F, it was again transferred to F Co., Ltd., and that the vehicle was supplied to F Co., Ltd., the 300,272,000 won in total of the 19 tax invoices against Litcar vehicles were supplied to F, the 2012 total tax invoice was falsely entered and submitted to the Government.

2. The Defendant Co., Ltd. submitted to the Government a list of total tax invoices on the Defendant’s business as stated in paragraph (1) at each date, time, and place listed in paragraph (1).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Nine copies of each electronic tax invoice (purchase);

1. Application of Acts and subordinate statutes on 22 copies of each electronic tax invoice (including three copies of ordinary trade);

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Each act of fine under Article 10 (3) 3 of the Punishment of Tax Evaders Act;

B. Defendant B: Articles 18 and 10(3)3 of the Punishment of Tax Evaders Act.

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