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(영문) 전주지방법원 2014.09.18 2014고합131

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

Defendant shall be punished by imprisonment for a year and six months and by a fine of 6,300,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

[Criminal Power] On February 14, 2014, the Defendant was sentenced to six months of imprisonment with prison labor for a crime of violating the Punishment of Tax Evaders Act at the Jeonju District Court, and the judgment became final and conclusive on February 22, 2014.

【Criminal Facts】

No person shall issue or issue any tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service, or submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act by entering it in falsity.

From January 4, 2010 to December 30, 2011, the Defendant operated the non-ferrous iron wholesale company with the trade name “H” from Seosan City, G, and the Defendant substantially operated the non-ferrous iron wholesale company at the J of Seosan-si and the Chungcheongbuk-gun, the J of Chungcheongnam-si from January 13, 2012 to December 31, 2012.

In operating the two companies, the Defendant did not supply or receive any goods or services as follows for profit, such as acquiring the amount equivalent to 1% of the transaction value from January 4, 2010 to January 25, 2013, and did not supply or receive any goods or services as follows, and issued or received any false tax invoices that supply or receive any goods or services equivalent to the total value of 62,798,138,940 won, and submitted to the Government a false list of tax invoices by seller.

1. On April 26, 2010, H’s return of value-added tax for the year 2010 by the Defendant filed a preliminary return of value-added tax with H on April 26, 2010, the fact is that H did not supply the goods or services to L and H did not receive the goods or services from M, but H supplied the goods or services equivalent to KRW 1, 76,109,70 in the total tax invoice to H, and “H supplied the goods or services from M” to the total tax invoice.