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(영문) 부산지방법원 2019.03.14 2018고단3689

조세범처벌법위반

Text

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

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

"2018 Highest 3689"

1. The Defendant issued a false tax invoice is a person who has been operating C, a man-made corporation, in Busan Metropolitan Government B.

No one shall issue a tax invoice without supplying any goods or services.

Nevertheless, around May 30, 2015, the Defendant issued a false tax invoice of the total value of 467,454,545 won, including the supply value of goods or services equivalent to 20,272,727 won, even though C did not have supplied goods or services to D. From around that time to December 28, 2015, the Defendant issued a false tax invoice of the total amount of 13 times, as shown in the attached list of crimes (1).

2. No person who receives a false tax invoice shall be issued a tax invoice without being supplied with any goods or services;

Nevertheless, the Defendant, at the above C office around November 30, 2015, issued a false tax invoice as if he were supplied goods or services equivalent to KRW 80,000,000 of the supply price, even though C did not receive goods or services from E, and received a false tax invoice in total three times from around that time to December 30, 2015, as shown in the separate sheet of crime (2).

3. No person who is required to prepare and issue a tax invoice to be entered in a false manner shall issue the tax invoice by entering it in a false manner;

Nevertheless, even though the Defendant supplied goods or services equivalent to KRW 79,409,000 in the above C office around November 13, 2015, the Defendant issued a false tax invoice as if the value was supplied with goods or services equivalent to KRW 88,50,00,000 from around that time to February 3, 2016, as shown in the separate sheet of crime (3).