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(영문) 대구지방법원 서부지원 2017.02.17 2016고단2638

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding twenty thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The defendant is the representative director of C in Daegu Seo-gu, Seoul.

1. Where any person who has not issued a tax invoice provides goods or services, he/she shall issue a tax invoice under the Value-Added Tax Act;

On May 3, 2012, the Defendant supplied steel products equivalent to KRW 2,214,298 to a name-free business operator at the above C office, but did not issue a tax invoice until March 31, 2016, including the supply of steel products equivalent to KRW 2,860,108,397 to a small-scale constructor, such as attached Table 1, the Defendant supplied a total of KRW 1,144 times as shown in attached Table 1.

2. No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

On May 3, 2012, the Defendant issued an invoice of tax amounting to KRW 136,308,938,49 without supply of goods or services, from that time until March 31, 2016, including an invoice of tax, stating as if he/she supplied goods or services equivalent to KRW 4,138,298, even though he/she did not supply goods or services to Samam, and from that time, until March 31, 2016, an invoice of tax amounting to KRW 1,308,938,49 without supply of goods or services.

3. Where any person who issues a false tax invoice has supplied goods or services, he/she shall issue a tax invoice according to the value of the supply, and shall not issue it with false entries;

On May 31, 2012, the Defendant issued a false statement of tax amounting to KRW 8,510,500,000, in total, 158 times from January 31, 2016, even though the Defendant supplied only steel products equivalent to KRW 1,063,00,00 against ASEAN, which was unrefilled in the amount of KRW 7,510,50,50, and until January 31, 2016, as shown in the attached Table 3 of the Crimes List 3, the Defendant issued a false statement of tax amount of KRW 1,551,169,898, total amount of KRW 158.

Summary of Evidence

1. The defendant's statement in court;