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(영문) 수원지방법원 2018.09.13 2018고합13

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등

Text

Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 495 million.

The above fine shall not be paid by the defendant.

Reasons

Punishment of the crime

The Defendant is a person who operated a gas station in Suwon-si B (State)C D in Suwon-si, F gas station in Ansan-si E in Ansan-si, and (State) H gas station in Leecheon-si.

1. (State) The Defendant, while distributing non-data oil, was able to receive a deduction of the purchase tax amount, issued a false tax invoice as if he received oil equivalent to KRW 76,363,636 of the supply price from I at the above (State) D gas station around May 10, 2015, and issued a false invoice from around that time to June 30, 2016, as shown in Annex I, J gas stations, and K gas stations with the total supply price of KRW 3,597,203,642, and received a false invoice of purchase tax amount of KRW 444, and (State) H and F gas stations with the total supply price of KRW 1,310,945,41-41 of the supply price.

Accordingly, the Defendant received tax invoice amounting to KRW 4,908,149,083 in total for profit-making purposes.

2. On April 5, 2016, the Defendant was issued 33 copies of a false tax invoice consisting of a total supply value of 857,654,530 won from around that time until June 30, 2016, as if he had been supplied with oil equivalent to 28,763,636 won from (i) C to receive a false tax invoice, and (ii) from around that time, from around that time to around June 30, 2016.

3. As to the crime under Article 11(2) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015) with respect to the crime under Article 11(3) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015), the former Punishment of Tax Evaders Act does not stipulate the term “where a person permits another person to engage in business by using another person’s name,”

Therefore, in accordance with the law applicable to the defendant's criminal facts, the indictment shall be amended to the extent that it seems that there is no risk of causing substantial disadvantage to the defendant's defense.