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(영문) 서울중앙지방법원 2014.01.06 2013고단3714

조세범처벌법위반

Text

Defendant

A Imprisonment for 10 months, Defendant B and C shall be punished by imprisonment for 8 months, respectively.

except that from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

Defendant

A is a person who worked as the head of IT Business Development Team at H Co., Ltd. located in G in the 8th floor of G in Jung-gu Seoul Metropolitan Government from April 2008 to November 201, 2012. Defendant B is a person who worked as the head of IT Business Headquarters at the above company from June 2008 to March 2009. Defendant C is a person who worked as an executive director at the above company from March 2007 to March 2009.

1. The Defendants in receipt of a false tax invoice are issued a false tax invoice with one, one, one, one, one, the supply value of “58,000,000,” and three, a false tax invoice with the supply value of “58,000,000 won” composed of the false tax invoice with the supply value of “5,000,000,000 won” as “2,05,753,750,000,000 won,” under the false tax invoice with the supply value of “485,00,000,000,000,000 won”, in the absence of the fact that there was no fact that the Defendants received goods or services from LGNS Co., Ltd. without being provided by LGNS Co., Ltd.

2. 허위 세금계산서 발급 피고인들은 공모하여 2009. 1.초순경 위 H 주식회사에서, 사실은 재화나 용역을 제공한 사실이 없음에도 마치 (주)카르마웍스, (주)에스큐브아이, (주)디지털씨큐에 EMC 주스토리지와 EMC 백업스토리지 등을 공급한 것처럼 가장하여, 작성일 ‘2008. 12. 29.’, 공급받는 자가 ‘(주)카르마웍스’, 공급가액이 ‘988,000,000원’으로 된 허위 세금계산서 1장, 작성일 ‘2008. 12. 29.’, 공급받는 자가 ‘(주)에스큐브아이’, 공급가액이 ‘173,400,000원’으로 된 허위 세금계산서 1장, 작성일 ‘2008. 12. 29.’, 공급받는 자가 ‘(주)디지털씨큐’, 공급가액이 ‘905,000,000원’으로 된 허위 세금계산서 1장 등...