beta
(영문) 부산지방법원 2014.05.01 2014고정258

조세범처벌법위반

Text

Defendant shall be punished by a fine of 37 million won.

If the defendant does not pay the above fine, 150,000 won.

Reasons

Punishment of the crime

From July 18, 201 to August 6, 2012, the Defendant is a person who has engaged in the collection and trade of scrap iron, etc. with the trade name of “C” in Seo-gu Busan, Seo-gu.

1. Around October 24, 2011, the Defendant issued a false sales tax invoice with respect to D Co., Ltd., Ltd., Ltd., in the office located in the Busan Young-gu, Busan, and the fact that the Defendant supplied goods or services to D Co., Ltd., notwithstanding the absence of the supply of goods or services, C Co., Ltd., issued a false sales tax invoice, stating that the Defendant supplied scrap metal equivalent to KRW 2,202,50, value of supply to D Co., Ltd., and issued a false sales tax invoice, from August 6, 2012 to August 6, 2012, 123 of the total supply value of 774,388,250 won, as shown in attached Table (1).

2. Around October 5, 2011, the Defendant issued a false sales tax invoice in F (representative H) office located in G in Kimhae-si, Kim Jong-si, and the fact, despite the fact that the Defendant supplied goods or services to F, C’s operation issued one copy of the false sales tax invoice stating that the supply price of scrap metal equivalent to KRW 9,546,00, computer, etc. to F was supplied to F, and from that time until March 19, 2012, and issued 16 copies of the false sales tax invoice in total equivalent to KRW 16,685,00,000, as shown in attached Table (2) of the Crimes List, from that time until March 19, 2012.

3. On October 20, 201, the Defendant issued a false sales tax invoice to I, stating that he/she supplied plastics equivalent to KRW 3,260,000 in supply price to I in the office of J of Kimhae-si (representative K), and that the fact was not a fact that he/she supplied goods or services to I, from Defendant C’s operation, issued five copies of the false sales tax invoice in total five times from that time until December 21, 201, as shown in Appendix 3,260,000, including that he/she supplied plastics equivalent to KRW 3,260,00.

4...