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(영문) 부산지방법원 2013.12.30 2013고정5112

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 35,500,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The defendant is a person in charge of overall control over the business affairs of the automobile parts manufacturing company C in Busan Nowon-gu B.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service, and shall issue such tax invoice by entering false matters therein.

1. On April 19, 201, the Defendant issued a false tax invoice of KRW 1,338,837,50,000 in total, without supplying goods or services as shown in the list of crimes listed in attached Table 1 (issuance of falsified Tax Invoice) by December 31, 201, even though the Defendant did not supply wheelchairs, etc. to the office of the Co., Ltd. located in Busan Young-gu, Busan, and (ju) the fact that the Defendant issued (ju) a false tax invoice of KRW 30,00,000 in supply value, and issued twenty copies of the false sales tax invoice of KRW 1,38,837,50 in total.

2. On March 21, 201, the Defendant received false tax invoices of KRW 406,850,000,000, including the receipt of tax invoices of KRW 27,50,000, in supply price, in the place specified in paragraph (1) around March 21, 201, although there was no fact that he received content, etc. from E, as well as the receipt of tax invoices of KRW 27,50,00,00, in addition to the supply price indicated in the Attached Table 2 (Receipt of False Tax Invoice).

3. On January 31, 201, the Defendant issued a false tax invoice of KRW 36,00,000, as shown in Paragraph 1, even though he supplied F with 14,430,000,000 to F, the Defendant issued a false tax invoice of KRW 12 times as if he supplied goods of KRW 17,430,00,00, and issued a false tax invoice of KRW 36,000,000, including the issuance of a false tax invoice by April 30, 2012, as shown in Attached Table 3 (Issuance of False Tax Invoice).

Summary of Evidence

1. The defendant's legal statement; 1.1.

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