조세범처벌법위반
The prosecutor's appeal is dismissed.
The summary of the grounds for appeal in the investigative agency and the court below stated that "I and F from the end of October 201 to November 2010, I and F did not participate in the operation of D gas stations located in Kimpo-si, Kimpo-si (hereinafter "the gas station of this case"), and the defendant operated the gas station of this case, and although F wanting to transfer the name of the business operator of the gas station of this case to the defendant, I continued to leave the name of the business operator in F without permission by the lessor of the gas station," at the court of the court below that "I and F agreed with the defendant mainly in connection with the receipt of the gas station of this case" in the court of the court below, "F received the gas station of this case from around April 201," the tax invoice of this case from the type of the gas station of this case to the business operator of this case, and the purchase of the gas station of this case to the defendant from around 2010 to the actual charge of supplying the gas station of this case, and therefore, the tax invoice of this case was actually purchased or operated by the defendant.
The summary of the facts charged in this case is the unemployment of the gas station in this case.
No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.
On November 30, 2010, the Defendant issued a false tax invoice as if he received oil equivalent to KRW 118,909,091 in supply value from the above company, even though he did not receive oil from the (ju) Ewre Oil Company, the Defendant was issued a false tax invoice at the gas station office of this case.
In addition, the Defendant’s list of crimes A from November 30, 2010 to March 31, 201.