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(영문) 광주지방법원 2018.11.23 2018고단3136

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

The Defendant is a representative who operated “D” corporation, a corporation established for the purpose of distribution, etc. of soft and lending and borrowing in Yong-gun C from November 2014 to April 2016.

No tax invoice shall be issued or received without supplying or receiving goods or services pursuant to tax-related Acts on added value.

1. On March 30, 2015, the Defendant received false tax invoices of KRW 27,500,000 from “Stock Distribution Industry” without being supplied with goods or services at the above D office, and received five copies of the tax invoices of KRW 205,650,000 from around June 30, 2015, from that time, until June 30, 2015, the Defendant issued five copies of the tax invoices of KRW 205,650,000 in total, as shown in the attached Table 1.

2. Around April 22, 2015, the Defendant issued a false tax invoice of KRW 50,000,000 in the supply price to “Mil Construction” without supplying goods or services at the office of the said D Co., Ltd., and issued a tax invoice of KRW 50,000,000 in the supply price from that time until December 31, 2015 by the aforementioned method until December 31, 2015.

3. On April 27, 2015, the Defendant submitted to the National Tax Service a false list of total tax invoices of KRW 20,000,000 from “E” and received three copies of the tax invoices of KRW 20,000 from “E” without being supplied with goods or services at the office D office of the said corporation, and submitted to the National Tax Service a false list of total tax invoices of KRW 30,000,000 from “E” in the above office around July 27, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. A written accusation;