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(영문) 인천지방법원 2020.09.09 2019고단9483

조세범처벌법위반

Text

Defendants shall be punished by imprisonment for six months.

However, for two years from the date of the final judgment, the above sentence against the Defendants is imposed.

Reasons

Punishment of the crime

Defendant

A On January 14, 2014, the Defendants were engaged in scrap metal wholesale business with the trade name “E” in Yeonsu-gu Incheon, Yeonsu-gu, Incheon. Defendant B, as the field manager of F Co., Ltd., and the Defendants became aware of their introduction. Defendant B requested the representative H to issue a processing tax invoice and solicited the Defendant A to issue the processing tax invoice to the said corporation, and the Defendants conspired to prepare and submit a list of processed tax invoices for each processing place in the name of E by delivering it to the said corporation, and ultimately, to lower the value of addition of the Defendant A’s “E”. On July 1, 2015, the Defendants submitted the list of the processed tax invoices for each processing place to the Defendant, even though they did not actually supply goods or services, submitted the said list of the processed tax invoices to the said corporation at around 479,050, and around 205, at the tax office having jurisdiction over the said goods or services at around 2015.

Summary of Evidence

1. Defendant B’s statutory statement, Defendant A’s partial list of the total tax invoice by buyer, and Defendant A’s receipt of the electronic tax invoice by customer / Defendant B’s request / Defendant A submitted a list of total tax invoices by false customer as stated in paragraph (1) of the facts charged, and Defendant A did not participate in the receipt of the false tax invoice indicated in paragraph (2) of the facts charged.