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(영문) 대구지방법원 경주지원 2014.07.25 2014고합16

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

Defendant shall be punished by imprisonment for a year and six months, and a fine of 600,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a person who operates a construction machinery rental business with the trade name “E” in Ansan-si, B, 201.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit, or submit to the Government a false list of total tax amounts by seller and by seller under the Value-Added Tax Act.

1. Nevertheless, the Defendant: (a) the fact that around December 26, 2011, the Defendant did not supply goods or services to the public-private partnership industry; (b) issued a false tax invoice of KRW 7,027,000 in the supply price in the name of E without supplying goods or services to the public-private partnership industry; and (c) and (d) during the period from April 2009 to December 31, 2012, a list

1. It issued a false tax invoice of KRW 1,620,107,415 in total of supply values in the name of E without supplying goods or services for profit-making purposes, such as the details of issuance of false sales tax invoices;

2. Nevertheless, the Defendant:

A. A. Around July 25, 2008, at Andong Tax Office located in Andong-dong, Andong-si, the return of value-added tax for the first term portion of 1,2008 (from April 1, 2008 to June 30, 2008) from an Fju station, and submitted a list of crimes list in attached Form, including submitting a list of total tax invoices by stating the false purchase of goods equivalent to KRW 13,751,625, even though there was no fact that he/she was supplied goods or services from an Fju station.

2. As set out in sequence 1 through 9, the supply value totaling KRW 96,372,401 entered in false entry in the list of total tax invoices by seller was submitted to the government, and the government has submitted the list of total tax invoices by seller;

B. A false purchase of goods amounting to KRW 3,200,000, even though there was no fact that he/she received goods or services from G while filing a value-added tax return for the second term portion of 2008 (from October 1, 2008 to December 31, 2008) from the above Andong Tax Department around January 28, 2009.

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