beta
(영문) 서울동부지방법원 2017.04.14 2016고합197 (1)

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

The defendant shall be innocent.

Reasons

The summary of the facts charged in this case is as follows. The Defendant operated F Co., Ltd. F (hereinafter referred to as “Co., Ltd.” among the name of the company, and the same applies to other Co., Ltd.) in Ansan-si.

No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service.

The Defendant: (a) on October 25, 2013, filed a preliminary return of value-added tax base for the second period of No. 2013, F on Pyeongtaek 6, 2013, stating that the Defendant did not receive goods or services from the original company, as if he were supplied with goods amounting to KRW 37,710,040; (b) on the 1 through 8th anniversary of the supply of goods from eight enterprises, the total value of the goods supplied was 7,344,16,760 won; (c) on the 7th anniversary of the supply of goods from eight enterprises; (d) on the 7th anniversary of the supply of goods, the Defendant submitted a false list of tax invoices by seller, stating the total value of the goods supplied from KRW 7,00 to KRW 135,70; and (e) on the 7th anniversary of the supply of goods or services from KRW 160,700; and (e) on the 7th anniversary of the supply of goods from the same date, the supply of the goods supplied.