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(영문) 수원지방법원 2014.08.22 2014고합412

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 1.4 billion won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a so-called “explosion business entity” as a so-called “explosion business entity,” and D is an operator of E, a “explosion business entity,” which is a “explosion business entity,” and the Defendant, in order to supply B, a so-called “explosion business entity,” a so-called “explosion business entity,” a representative director of G, a so-called “explosion business entity,” purchased non-ferrous, etc. under the name of the said business entity from C and E, and then issued a tax invoice as if the transaction was conducted in the form of disguised transaction, depending on the type and quantity of the transaction.

Around July 25, 2012, the Defendant filed a final return on the value-added tax base for the first period of 2012 against G Co., Ltd. with the unit of 1161-gil 71,00,000, the wife population at Chicago-si around July 25, 2012. The Defendant submitted a false list of total tax invoices and total supply price of KRW 6,608,907,097,097, as shown in the attached list of crimes, as if he and E were supplied to 8 companies, such as G and F, as if he and F were to receive the supply of the non-performance, etc. in total amount of KRW 6,650,177,650,650, as shown in the attached list of crimes, as if he and the supply of the non-performance, etc. to 6,650,000 won.

Accordingly, in collusion with D and H, the Defendant submitted to the Government a list of total tax invoices by purchasing and selling places, stating false information as if the goods were supplied or supplied in total amount of KRW 13,259,084,747 for profit.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's protocol of examination of the accused;

1. A report on investigation (the sequence 1 of evidence list);

1. Copy of the suspect examination protocol of H by the prosecution;

1. A copy of the accusation, a copy of the investigation completion report, and a copy of the value-added tax return on January 2012;