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(영문) 창원지방법원 밀양지원 2016.02.05 2015고합28

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

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

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

On July 23, 2015, the Defendant was sentenced to imprisonment with prison labor for a violation of the Act on the Control of Narcotics, etc. in the Changwon District Court's Smuggling on July 23, 2015, and the judgment became final and conclusive on July 31, 2015.

In distributing non-data scrap metal, the so-called "D Company" was established, and the issuance of false tax invoices was intended to distribute them as if they were normal scrap metal, and in the so-called "D Company" was established in the name of the defendant in Syang-si, the name of the defendant.

On July 15, 2014, the Defendant issued five copies of false tax invoices equivalent to the total supply price of KRW 8,689,83,290 to all two companies, as described in the attached list of crimes, as if the Defendant supplied scrap metal equivalent to KRW 332,178,770 to E companies, even though the Defendant did not supply scrap metal to E companies, as if the Defendant supplied the scrap metal equivalent to the supply price of KRW 332,178,70 to the above E companies.

Accordingly, the defendant issued a false tax invoice for profit-making purposes.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by each prosecutor with respect to F;

1. Each police statement made to F and G;

1. A copy of an electronic tax invoice;

1. A copy of a statement of deposit and withdrawal transactions, a statement of details of savings deposit transactions, and a statement of deposit and withdrawal transactions;

1. On-site photographs of the D company, photographs of the storage place of scrap metal of H company, and on-site photographs (D company);

1. A copy of the on-site verification report or a copy of an ex officio closure investigation;

1. A written accusation, a statement of facts of crime and accusation;

1. Reporting on completion of value-added taxes;

1. Application of investigation reports (Attachment of the details of transactions of deposits and withdrawals of suspect A's business account) Acts and subordinate statutes;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, and necessary concurrent imposition of fines) concerning the crime;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Articles 53 and 55(1)3 of the Criminal Act for mitigation of small amount (the following grounds for sentencing).