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(영문) 서울남부지방법원 2017.12.12 2017고단3023

조세범처벌법위반

Text

1. The defendant shall be punished by imprisonment with prison labor for six months;

2.Provided, That the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive;

Reasons

Punishment of the crime

The Defendant is a person who actually operates a sanitary pipe, pipe manufacturing, and wholesale retailer with the trade name “(State E)” from the wife population D.

1. He/she shall not issue or receive a tax invoice without supplying or receiving goods or services that receive false tax invoice;

Nevertheless, on September 30, 2013, the Defendant received a false tax invoice of the amount equivalent to KRW 744,358,506 in the supply price as if he/she had received goods or services from CK from CK, and received a false tax invoice of the amount equivalent to KRW 552,468,217 in the same way as of December 31, 2013.

2. No person who is obligated to receive a tax invoice for the occupation and use of the non-tax invoice shall receive a tax invoice for the prescribed amount of tax or receive a tax invoice for false entries;

Around September 30, 2013, the Defendant received goods, such as Steco at the foregoing (State) EE office from AE and received a tax invoice equivalent to KRW 700 million in the supply price from AE, but did not receive a tax invoice on two occasions through a prior agreement, such as where he/she received goods, such as Stecoco, in the same manner as on December 31, 2013, and did not receive a tax invoice, even if he/she received goods, such as Steco, in the same manner.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. An electronic tax invoice;

1. Application of Acts and subordinate statutes on termination reports;

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act ( Receipt of False Tax Invoice, Selection of Imprisonment, etc.) concerning the crime, and Article 10 (3) 1 of the Punishment of Tax Evaders Act ( Receipt of Tax Invoice, Selection of Imprisonment, etc.) concerning the punishment of tax offenses;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 of the Criminal Act: