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(영문) 서울중앙지방법원 2013.11.06 2013고정207
조세범처벌법위반
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Defendants shall be punished by a fine of KRW 15,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Reasons

Punishment of the crime

Defendant

A is the representative director of B, and the defendant B is a corporation established for the purpose of management consulting, etc.

1. Defendant A

A. A. Around January 25, 2011, the Defendant submitted to the head of Samsung Tax Office for the submission of the list of total tax invoices at two (2) years in Seoul, 2010 (from October 1, 2010 to December 31, 2010). Around January 25, 2011, the Defendant submitted the list of total tax invoices to the head of Samsung Tax Office with a false entry as “one (1), business registration number E, trade name (2), purchase number (1,425,00,000)”, despite that he did not supply goods or services to the (1)F. Around January 25, 201, the Defendant submitted the list of total tax invoices at two (2) years in Seoul, the list of total tax invoices at two (0) days in 2010 to 31,000 from October 1, 2010 to 31, 200 to 4 (0) weeks or services, 20 days in the list of total tax invoices at issue.

2. B Co., Ltd. (Representative A) the Defendant submitted the list of total tax invoices and the list of total tax invoices by buyer as mentioned above with respect to the Defendant’s business at the same time and place as mentioned in the above paragraph (1).

Summary of Evidence

1. Third protocol of interrogation of the accused by the police;

1. Statement of the police officer to I;

1. A report on the completion of data investigation;

1. A list of total tax invoices by customer;

1. Application of Acts and subordinate statutes to certified corporate register;

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

(a) Defendant A: Article 10(3)3 of the Punishment of Tax Evaders Act, and the choice of fines;

(b) Company B: Articles 18 and 10 (3) 3 of the Punishment of Tax Evaders Act;

1. Defendants from among concurrent crimes: The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, and Article 38(1)2 of the Criminal Act are concurrent crimes.

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