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(영문) 의정부지방법원 2013.05.15 2013고단842
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year and a fine of thirty thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

On May 18, 2012, the defendant was sentenced to imprisonment with labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in Seoul High Court on May 18, 2012, and on June 22, 2012, the judgment has become final and conclusive and is currently being executed in a

From May 12, 2009 to the location of the 14th floor of the Gangnam-gu Seoul Building, the Defendant was the representative director of the (ju) E established for the purpose of manufacturing and selling ELD, etc.

1. Around January 25, 2010, the Defendant filed a final return on the value-added tax base for Samsung C&E in Gangnam-gu, Seoul, 824, 2009, stating that the Defendant received goods from (i)F or supplied goods to (ii)G, the Defendant was provided with goods equivalent to KRW 483,120,000 of the supply value of KRW 483,120,000 from (i) the sales and purchase tax invoice, and (ii) supplied goods equivalent to KRW 489,160,000 of the supply value of KRW 4 of the tax invoice to (iii) the sales and purchase tax invoice.

2. On October 25, 2010, the Defendant filed a preliminary return on the value-added tax base for the second period of 2010 on the said Samsung Tax Base, stating in the list of the total tax invoices by list the false information that the Defendant received goods from H or supplied goods to (State) I, and (State)J, and that the goods equivalent to KRW 505,160,000 are supplied to (State)” in the list of the total tax invoices by list of the total tax invoices by list of the total tax invoices by list of the total tax invoices by list “(State).” The Defendant submitted to (State) the list of the total tax invoices by stating that “(State) was supplied with goods equivalent to KRW 49,105,000 for each electronic tax invoice by list 49,100,000 for each electronic tax invoice by list 11,972,000 for each electronic tax invoice to J.

3. On January 25, 2011, the Defendant filed a final return on the value-added tax of the said Samsung C&T for the second time in 2010 on the said Samsung C&E, goods supplied by (ju), K, or goods supplied by (ju), L, and (ju)M.

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