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(영문) 인천지방법원 2016.11.28 2016고단6088

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for one year.

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

Reasons

Punishment of the crime

The defendant is a person who has operated D Co., Ltd., a corporation established for the purpose of service or other contract in Dong-gu, Dong-gu, Dong-gu, Seoul.

1. No person who submits a false list of total tax invoices by seller without supplying goods or services shall submit to the Government a false list of total tax invoices by seller without being supplied with the goods or services under the Value-Added Tax Act;

A. On July 25, 2014, the Defendant filed a false list of total tax invoices of KRW 1,177,877,000 for individual suppliers, as shown in the attached Table I “14.1” in the following crime list: (a) the Defendant did not receive goods or services from January 1, 2014 to June 30, 2014; and (b) did not prepare a list of total tax invoices of KRW 40,396,00,00, as if he/she received services from the Management Bank E from the Management Bank, and submitted a false list of total tax invoices of KRW 1,177,87,00 for individual suppliers, as described in the “14.1” in the attached Table I.

B. On October 25, 2014, the Defendant filed a false list of total tax invoices for individual suppliers of KRW 629,682,000, as shown in the attached Table I, for example, without being provided goods or services from July 1, 2014 to September 29, 2014, and preparing a list of total supply values of KRW 124,698,000, as stated in the attached Table I, as if he/she had been provided with services from the management bank in the form of the transaction, the Defendant filed a false list of total tax invoices for individual suppliers of KRW 629,682,00,00, as stated in the attached Table I.

As a result, the Defendant did not receive goods or services, and submitted to the government a list of total tax invoices by seller of KRW 1,807,559,000 on a false basis.

2. No person liable to submit a list of total tax invoices by customer to the Government under the Value-Added Tax Act shall submit a false list of total tax invoices by customer;

A. The Defendant of January 2014.

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