조세범처벌법위반
Defendants are not guilty. The summary of the judgment against the Defendants is publicly announced.
1. The summary of the facts charged is the actual representative of the B Co., Ltd. in Kimhae-si, and Defendant B Co., Ltd. is a corporation established for the purpose of wholesale and retail business.
Defendant
A The Defendant is a person who has overall control over the business of the company B from July 2004 and purchased oil for ship from around July 2004, and should be issued a tax invoice under the Value-Added Tax Act.
Nevertheless, the Defendant purchased oil for vessel at KRW 20,750,00 from a person whose name is not known at the sea in Busan Jung-gu around January 12, 201, and did not issue a tax invoice in collusion with a person whose name is not known.
The defendant, including this, from around that time to November 30, 2012, "118 times" written in the indictment in total of 273 times as shown in the attached list of crimes is erroneous and corrected.
2,611,751,083 won in total purchased oil for vessels and did not receive a tax invoice in collusion with those who are not aware of their names.
B. Defendant B, who is the actual representative of the Defendant, committed the above violation in relation to the Defendant’s business at the above time and place.
2. Article 16(1) of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter the same) provides that where an entrepreneur registered as a taxpayer supplies goods or services, a tax invoice shall be issued stating the registration number and name of the supplier, the registration number, the price of supply, the value-added tax, the date of preparation, etc.
Therefore, in order to punish under Article 10 (2) of the Punishment of Tax Offenses Act, a person who is obligated to receive tax invoices under the former Value-Added Tax Act does not receive tax invoices in collusion with a supplier.