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(영문) 창원지방법원 2017.03.22 2016고단3782

조세범처벌법위반

Text

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

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

Reasons

Punishment of the crime

The defendant is a person who actually runs a stock company C.

1. On July 31, 2015, the Defendant was issued seven copies of the tax invoice in total amount equivalent to KRW 1,14,750,000 in the same seven occasions, as shown in the attached Table 1, from around that time to December 31, 2015, where the Defendant received the goods or services from E even though he/she did not receive the goods or services from E, as if he/she received the goods or services from E, and was issued a false invoice of the tax amount equivalent to KRW 35,000 in total.

2. On July 16, 2015, the Defendant issued a tax invoice for processed sales by the same method 24 times in total, as shown in the attached Table 2, from around that time to December 31, 2015, the Defendant issued 24 copies of the tax invoice amounting to KRW 703,797,800, in total, as shown in the attached Table 2, as in the same method, as in the case of a crime committed between around 24 times and around 203,797,80, in spite of the fact that the Defendant supplied goods or services to F, even though he did not supply the goods or services to F.

3. Submission of a false statement on a list of total tax invoices by customer and purchaser;

A. On October 26, 2015, the Defendant submitted a list of total tax invoices at each of the purchasing places to the Kim Sea Tax Offices in February 2015, 2015, stating the amount equivalent to KRW 148,80,000,000, in total supply value, even though he/she did not receive goods or services from E, etc., as if he/she received goods or services.

B. On October 26, 2015, the Defendant submitted a list of total tax invoices by seller to the Kimhae Tax Office, stating as if he/she supplied goods or services equivalent to KRW 70,028,000 in total supply value, even though he/she did not supply goods or services to F, etc. at the office of the said Co., Ltd. (C) around October 26, 2015.

(c)

The Defendant Company C. around January 25, 2016.