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(영문) 대전지방법원 천안지원 2020.01.16 2019고단819 (1)

조세범처벌법위반

Text

Defendant shall be punished by imprisonment for a term of one year and four months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

B Around 2016, around 2016, proposed C to the effect that “The purchase of the vehicle in four names, and the sale of the tax invoice after the registration of the business is defective. If only the name is lent, the customer shall be found and the tax invoice shall be issued, and the value-added tax shall be paid in cash and divided into profits.” C accepted this.

After July 2016, C registered its business with the trade name "E" with Asan City D as the domicile, and B issued a false tax invoice using the above business name and offered that the Defendant would receive a false tax and receive the value added tax and then divide it. The Defendant conspired to commit the crime in sequence with the consent of this.

1. The Defendant issued a false tax invoice in collusion with B and C on July 20, 2016, even though “E” did not provide goods or services to “G”, the Defendant issued a false tax invoice as if he provided goods or services equivalent to the supply value of KRW 3,630,000 from around that time to March 30, 2018, and issued a false tax invoice equivalent to the total value of KRW 408,780,000, in total, 46 times from that time, as shown in Appendix 1, from that time to March 30, 2018.

2. Around January 25, 2017, the Defendant submitted a false list of total tax invoices by customer in collusion with B and C, and submitted a false list of total tax invoices by customer in total amount of KRW 1,166,230,000, as if he/she supplied goods or services equivalent to the total value of KRW 321,660,000 to 18 business entities including H, including H, while filing the return of value-added tax for the second time in February 2016, in collusion with B and C around January 25, 2017.

Summary of Evidence

1. The defendant's interrogation protocol of some prosecutor's office 1.