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(영문) 서울서부지방법원 2020.01.16 2018고단34

조세범처벌법위반등

Text

A defendant shall be punished by imprisonment with prison labor for not more than ten months.

Reasons

Punishment of the crime

On October 20, 2017, the Defendant was sentenced to a suspended sentence of two years for the six months of imprisonment for fraud at the Incheon District Court, and the said judgment became final and conclusive on the 28th of the same month.

Around January 30, 2013, the defendant, as the representative director of the Dispute Resolution Co., Ltd., the defendant, around January 30, 2018, issued a false sales tax invoice in an amount equivalent to KRW 1,347,923,69, in total, 65 times from around that time to December 31, 2013, as shown in the separate crime list, as shown in the separate crime list, although there was no fact that the Dispute Resolution Co., Ltd., in the above Dispute Resolution Co., Ltd. office in Eunpyeong-gu Seoul Metropolitan Government, supplied goods or services to E, the defendant issued a false sales tax invoice in the amount of KRW 65,00,00 as if he supplied goods or services to E.

On August 2, 2013, the Defendant purchased HE vehicle from G located in Busan Metropolitan Government Y, and applied for a loan of KRW 39 million in the name of the Defendant’s father to the victim I Co., Ltd. with the following purport: “The loan amount of KRW 39 million on September 20, 2013, the loan amount of KRW 39 million on the date of loan, interest rate of KRW 19.7% per annum, interest rate of arrears rate of KRW 29% per annum, interest rate of KRW 29% per annum, and interest rate per repayment method equal.”

However, at the time of fact, the defendant did not have any particular property or income under the name of the defendant, so even if he received a loan from the victim as a vehicle purchase price, he did not have the intention or ability to pay the interest and principal in accordance with the

Nevertheless, the Defendant, by deceiving the victim as above, obtained a loan of KRW 39 million from the victim as the purchase price of the vehicle on the same day, and acquired pecuniary benefits equivalent to the same amount.

around January 17, 2013, the Defendant purchased L 7 vehicles at K’s Master Day Sales Agency, and applied for a loan of KRW 27,60,000 in the name of the Defendant to the victim I Co., Ltd. for a loan of KRW 17,60,000 in the name of “the loan date, KRW 17,760,000,000 per annum, interest rate of KRW 5.9% per annum, overdue interest rate of KRW 24% per annum, and equal division of principal and interest in repayment method.”

However, at the time of fact, the defendant.