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(영문) 수원지방법원 안양지원 2018.01.23 2017고정786
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 30,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Reasons

Punishment of the crime

The defendant is a juristic person established for the purpose of distributing agricultural and fishery products within the population B, and C is a representative director of the above juristic person.

C Around June 30, 2016, at the above office: (a) at the above office around June 30, 2016; (b) at the above office, the fact was: (c) the supplier A Co., Ltd.; (d) the supplier A Co., Ltd.; and (e) the supplier Co., Ltd. (ju) the supplier Co., Ltd. issued false statements indicating the distribution, supply price of KRW 50,000,000; and (e) around that time, from around December 30, 2016 to December 30, 2016, issued false statements and tax invoices equivalent to KRW 948,150,00 in total two times, as shown in attached Table 1; and (e) around June 30, 2016, the above office issued false statements and invoices to the supplier Co., Ltd.; (e) the supplier Co., Ltd., Ltd.; (e) the supplier Co., Ltd., the supply price of KRW 186,00,000,00.

The defendant C, the representative director of the defendant, issued or received false invoices and tax invoices as above with respect to the defendant's business.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to a copy of investigation report (issuance of false tax invoice and details of presumption of receipt);

1. Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of processing tax invoices and receipt of processing tax invoices) concerning the crime, and Articles 18 and 10 (3) 2 of the Punishment of Tax Evaders Act (the receipt of processing invoices and processing tax invoices);

1. The former part of Article 37 of the Punishment of Tax Evaders Act [the provisions of Article 38 (1) 2 of the Criminal Act are not applied in accordance with Article 20 of the Punishment of Tax Evaders Act], and attached Table 1, 2.

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