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(영문) 대구지방법원 2015.12.04 2015고합435

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 330,00,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

[criminal power] On April 19, 2012, the Defendant was sentenced to a suspended sentence of one year and four months for embezzlement by the Daegu District Court, and the judgment was finalized on April 27, 2012.

【Criminal Facts】

D From December 31, 2010 to June 201, 201, Kimpo-si, Kimpo-si, a real operator of “F” engaging in scrap metal and non-retailing retail business, and the Defendant is a person who serves as a representative of “F” in the name of “F” and takes charge of duties, such as remittance and withdrawal of tax invoices and transaction proceeds, according to D’s instructions.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without being supplied with any goods or services for profit, by entering it falsely.

Nevertheless, on July 23, 2011, the Defendant conspired with D for profit, and filed a final tax return on the aggregate of the tax invoices by individual suppliers from G and H on 3,471,635,335 won in total, but according to the investigation record 29 pages 29, 3,248,718,450 won, the sum of the total tax invoices by individual suppliers from G and H is 3,248,450 won (21,214, 201, 207, 207, 207, 207, 305, 207, 200 won) during the aforementioned taxable period.

(G) The indictment in which the sum of supply values of KRW 2,211,431,450, and the sum of supply values of KRW 1,037,287,00 is stated in KRW 103,728,700. However, according to the two-class 29 of the investigation records, it is clear that it is a clerical error of KRW 1,037,287,000, and thus, it is corrected.) a sum table of tax invoices by individual supplier, which is false as if purchased scrap metal, etc., was submitted.

Summary of Evidence

1. Statement by the defendant in court;

1. D. D.

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