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(영문) 인천지방법원 2016.04.28 2015고단3108

조세범처벌법위반

Text

Defendant

A In six months of imprisonment, the defendant corporation B shall be punished by a fine of 10,500,000 won, and the defendant corporation C shall be punished by a fine of 7,50.

Reasons

Punishment of the crime

Defendant

A at the same time as the actual operator of Company B located in Seo-gu Incheon, Seo-gu, Incheon and at the same time, is the representative of Company C and D Co., Ltd. located in Seo-gu, Incheon. Defendant B is a corporation established for the manufacturing of parts, such as automobiles and electronic equipment, and Defendant C is a corporation established for the manufacturing of parts, such as motor vehicles and electronic equipment, and Defendant D Co., Ltd is a corporation established for the purpose of sping and parts manufacturing.

1. It shall not issue or receive any tax invoice under the added-value-added tax-related Acts without supplying or receiving goods or services by Defendant A, and no person who is obligated to issue any tax invoice under the added-value-Added Tax Act and any other person who is obligated to submit a list of total tax invoices by purchaser to the Government shall receive any tax invoice or receive any tax invoice containing false information in collusion with the person liable to submit such invoice

In addition, it is not possible to evade taxes or receive tax refund or deduction by fraudulent or other illegal means.

A. A. On June 15, 2010, the Defendant received the false tax invoice in the name of B, a corporation located in Seo-gu Incheon, Seo-gu, Incheon, and the fact was issued four copies of the tax invoice of KRW 20,000,000 in the same manner between around July 30, 2010, as shown in the separate crime list (1) from that time until July 30, 2010, as shown in the same method, as shown in the list of crimes (1).

B. On August 24, 2010, the Defendant received the tax invoice in the name of C, a corporation C office located in Nam-gu Incheon Metropolitan City, Nam-gu, Seoul, and as if C did not receive goods or services from I, the Defendant received the tax invoice of KRW 30,000,000.