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(영문) 부산지방법원 동부지원 2016.08.29 2015고정974
조세범처벌법위반
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Defendant shall be punished by a fine of 12,000,000 won.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

The defendant is a person who manufactures and processes automation facilities and parts under the trade name of Ulsan-gun C, Ulsan-gun.

No aggregate table of tax invoices by seller under tax-related Acts shall be submitted to the Government by entering it falsely.

1. On July 25, 201, the Defendant filed a false list of total tax invoices at the purchaser tax office in Ulsan-gu, Ulsan-gu, Ulsan-gu, and on January 201, 201, upon reporting value added tax, the Defendant received KRW 211,630,000 of the supply price without being supplied with goods or services from kn tons of the company, and submitted a false list of total tax invoices at the purchaser.

2. On January 25, 2012, the Defendant reported the value-added tax at the above Ulsan Tax Office on February 25, 201, and submitted a false statement on the list of the total tax invoices by the purchaser, stating that there was no supply of goods or services equivalent to KRW 30,000,000 for supply price, and that there was no supply of goods or services equivalent to KRW 15,00,000 for supply price by E, and that there was no supply of goods or services from F without being supplied with goods or services equivalent to KRW 13,549,960 for supply price by the purchaser.

Summary of Evidence

1. Partial statement of the defendant;

1. A written accusation;

1. Application of Acts and subordinate statutes to the list of the list of the total tax invoices by seller (the total amount during the first half of 2011) and the list of the total tax invoices by seller (the second half of 2011);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Optional to the punishment);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;

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