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(영문) 대전지방법원 천안지원 2013.04.24 2013고합35

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

Defendant

A Imprisonment for two years and fines for 12,000,000,000 won, and Defendant B for fines for 50,000,000 won, respectively.

Reasons

Punishment of the crime

No person shall issue or issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit, or submit a false list of total tax invoices by seller and by seller under the Value-Added Tax Act.

1. Around November 2010, Defendant A established an agency dealing with oil in collusion with F as a corporate company in collusion with the E station located in the E station located in the Chungcheongbuk voice, and issued a processed sales tax invoice using the name of the said corporate entity, and received the processed sales tax invoice, and submitted it to the tax office.

Accordingly, from January 3, 2011 to September 201, F established and actually operated a stock company B with the purpose of oil and wholesale retail business in the name of the Defendant from Cheongju-si G from Cheongju-si to Cheongju-si. According to the F’s order, the Defendant served as the representative director in the name of the said corporation B, and was in charge of the management of funds, such as deposit and withdrawal of bankbooks, issuance and receipt of processing tax invoices, and value-added tax reporting.

Around April 25, 2011, the Defendant submitted a list of total tax invoices by seller entered falsely in the list of total tax invoices by seller (1) in collusion with the aforementioned F on or around April 25, 2011, and filed a scheduled value-added tax return with respect to B on January 201, 201 with respect to the Cheongju Tax Office, Co., Ltd., Ltd., Ltd., which is located in 262-1, 201, for profit-making purposes, notwithstanding the fact that the value-added tax was supplied for goods or services under the Value-Added Tax Act, from January 1, 201 to March 31, 201, 560,454,54, 209,47,27,27272, 234,545, 260, 396, 97, 97, 97, 97, 97, 97, 9639, 97, 96, 97

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