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(영문) 수원지방법원 2017.01.12 2016고단6653

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

On May 21, 2015, the Defendant was sentenced to imprisonment for one year and six months, three years of suspended execution, and five million won of a fine at the Seoul High Court on May 21, 2015, due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), and the said judgment became final and conclusive on May 29, 2015.

The defendant is the representative of E Co., Ltd. (C., Ltd., 16 February 16, 2016) whose purpose is to carry on construction business in Yong-gu D or 501.

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

On January 30, 2012, the Defendant issued a copy of the false tax invoice stating “F: E and the supplier: 181,818,182 won,” although the Defendant did not supply the goods or services to F by E and the supplier:

In addition, from January 30, 2012 to December 31, 2012, the Defendant issued a total of six copies of false tax invoices equivalent to the total supply amount of KRW 1,630,000,000, as shown in the attached Table (1) in the same manner in the E office of the said stock company in the same manner as the previous sheet of crime (1).

2. No person who submits a sum table of separate tax invoices by purchasing banks shall submit to the Government a sum table of separate tax invoices by purchasing banks under added-value-Added Tax-Related Acts by stating in falsity the sum table of separate tax invoices by purchasing banks without being supplied goods or services;

The Defendant received goods or services in the E office around January 27, 2012, while the fact was received from July 1, 2011 to December 31, 201 from three enterprises, such as G, Aju Industry Co., Ltd., to which December 31, 2011, goods or services were supplied from G. However, the Defendant received goods or services of KRW 40,000 from G, and the Defendant received goods or services of KRW 12,026,560 in total supply value on six occasions from Aju Industry Co., Ltd., and received goods or services of KRW 17,60,000 in total from Steel Co., Ltd. for seven occasions.