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(영문) 서울중앙지방법원 2018.05.04 2018고합187

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등

Text

A defendant shall be punished by imprisonment for a term of three years and by a fine of forty-five thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

"2018 Gohap 187"

1. On December 24, 2012, the Defendant established “F” with “D” and “E” in Seoan-gu, Seoan-gu, Seoan, Seoan-gu, Seocheon-si, Seoul, and the said F issued false tax invoices as if it supplied goods or services to other companies without supplying goods or services, and received fees and used them in installments.

D As a representative of F, the Defendant, as a representative of F, intended to issue a false tax invoice and withdraw and deliver the money remitted to F to D in accordance with D’s instructions, and the Defendant conspired to share the role of accompanying the bank when the Defendant withdraws money while seeking D’s work.

At the above F Office around January 17, 2013, the Defendant issued one copy of the false tax invoice amounting to KRW 167,053,440 (in the indictment, including KRW 183,758,754, but is obvious in writing) as if the Defendant supplied goods or services in spite of the fact that the said F had not supplied goods or services in the knowledge industry of the case, the Defendant issued one copy of the false tax invoice amounting to KRW 167,053,440 (in the indictment, KRW 183,758,754, but is obvious in writing) from that time until March 29, 2013, as described in the list of crimes in the attached Form, for the purpose of profit-making.

Accordingly, the defendant, in collusion with D and E, issued a false tax invoice for profit-making purposes.

"2018 Gohap 224"

2. Although the Defendant is not a narcotics handler, the Defendant in violation of the Narcotics Control Act, in collusion with the sales volume of the Meteptotop (one philopon; hereinafter “philopon”) which is a medical device with a name-oriented mental medicine, carries a philopon at a place where the said philopon sales volume is directed by the said philopon.