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(영문) 대전지방법원 2014.03.28 2013고합521

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등

Text

Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 3,700,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

On February 11, 2009, the Defendant was sentenced to two years of imprisonment with prison labor at the Cheongju District Court for fraud, etc., and on July 30, 2010, the indictment was written as “ July 3, 2010.” However, this appears to be a clerical error.

(3) On November 13, 2010, the parole period has expired since the parole of the 2014 High Gohap14 case (No. 121 pages).

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) / [2013 Gohap521] The Defendant is a person who runs a scrap metal wholesale business with the trade name “AC” from July 20, 2012 to December 31, 2012.

On July 25, 2012, the Defendant issued a false sales tax invoice at the above AC, and issued AD representative director at the above AD (hereinafter referred to as “AD”) a tax invoice stating “AC”, “AD”, “AD” in the column for preparation date, and “73,206,700” in the supply price column, as the Defendant supplied goods or services equivalent to KRW 73,206,70 to AD (hereinafter referred to as “AD”).

However, there was no fact that AC supplied goods or services under the Value-Added Tax Act as above.

In addition, the defendant written indictment at around December 27 of the same year, including this, stated " around December 26 of the same year", but it appears to be a clerical error in light of the attached list 1.

Before the end, 195 copies of the tax invoice for false sales of 18,106,665,410 won in total without supplying goods or services, as shown in attached Table 1, were issued and delivered.

B. On January 24, 2013, the Defendant submitted a false entry into the list of buyer by buyer, entering the list of goods or services equivalent to KRW 4,139,185,770 in AD, upon filing a final and conclusive value-added tax return for two years in Daejeon-gu, Daejeon-gu, Daejeon-gu, and submitting it to the buyer by buyer.

However, the facts are written by AC as “AH” in the AD indictment, but they are written in error.