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(영문) 서울서부지방법원 2020.02.13 2019고단2868

조세범처벌법위반

Text

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

Of the facts charged in the instant case, a false tax invoice on December 29, 2016 and December 31, 2016.

Reasons

Criminal facts

The Defendant is a person who actually operated the “C” corporation, such as food miscellaneous and agricultural and fishery products, (hereinafter “C”) in Dongdaemun-gu Seoul and the second floor.

No person shall issue or receive a tax invoice under the Value-Added Tax Act without supplying goods or services, and shall submit a false list of total tax invoices by seller and by seller, and shall not issue or receive a invoice under the Income Tax Act and the Corporate Tax Act, and shall not submit a false list of total tax invoices by seller and by seller.

1. Issuance of a false tax invoice;

A. A. Around December 5, 2016, the Defendant issued a tax invoice as if he supplied goods worth KRW 46,300,000, even though he did not have supplied goods to D “D”.

B. Around December 13, 2016, the Defendant issued a tax invoice as if he/she supplied goods worth KRW 53,800,000 even though he/she did not supply goods to D.

C. Around December 16, 2016, the Defendant issued a tax invoice as if he/she supplied goods equivalent to KRW 20,320,000, even though he/she did not have supplied goods to E, at the same place, and as if he/she supplied goods to E.

2. On January 25, 2017, the Defendant submitted a false list of total tax invoices to the Government, stating in falsity the supply price of the goods equivalent to KRW 130,500,000 in total, although there was no fact that the goods were supplied from “F”.

3. Issuance of a false invoice;

A. A. Around December 12, 2016, the Defendant issued a statement of account as if he/she supplied goods equivalent to KRW 42,960,000 to the G, even though he/she did not supply agricultural products to the G “G”.

B. The Defendant at the same place around December 27, 2016, and the facts are “G”.