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(영문) 대전지방법원 2017.01.26 2016고단1151

조세범처벌법위반

Text

1. The defendant A shall be punished by imprisonment for eight months;

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

Reasons

Punishment of the crime

Defendant

A is the substantial representative of corporation B, and the defendant corporation B is a corporation incorporated in October 23, 2014 for the purpose of dispatching human resources in production service.

1. Defendant A

A. On October 31, 2014, the Defendant issued a false tax invoice as if he/she supplied services equivalent to KRW 176,80,000 in the amount to KRW 176,80,000 on D (State registration number E) although he/she did not supply goods or services in a stock company B.

In addition, from that time until April 30, 2015, the Defendant issued a false tax invoice of KRW 1,196,474,450 in total amount to D, instead of supplying goods or services over 13 occasions, such as the list of crimes in the attached Table, and issued a false tax invoice of KRW 1,196,474,450.

B. On January 26, 2015, the Defendant submitted a list of total accounts of separate tax accounts by false selling places, and submitted a false list of accounts of separate tax accounts by selling places (521,939,150 won in the supply price) issued in D, without supplying goods or services as prescribed in paragraph (a) during the target period, at the time of filing a final return on value added by general taxable persons (from October 1, 2014 to December 31, 2014 during the target period) on February 26, 2014.

2. Defendant B, as described in paragraph 1, committed the Defendant’s act of violation as above in relation to the Defendant’s business.

Summary of Evidence

1. The defendants' statements at each court on the sixth public trial date

1. Each legal statement concerning witness F and G;

1. Each written accusation;

1. A report on completion of investigations of value-added taxes;

1. Supplementary records;

1. A final return on value-added tax by a general taxable person for the second period of February 2014;

1. A list of the total sum of electronic tax invoices by seller, February 2014;

1. A certified copy of corporate registry;

1. B and D-related electronic tax invoices are applied to IP laws and regulations;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the false tax invoice for which no goods or services are supplied) of the Act on the Punishment of Tax Evaders;