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Reasons
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(영문) 울산지방법원 2018.12.21 2018고단2429
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

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

Reasons

Punishment of the crime

1. From March 7, 2017 to December 6, 2017, the Defendant issued a false tax invoice equivalent to KRW 22,057,955 of the supply price to the above E (F) without supplying goods or services in the “D gas station” operated by the Defendant in Ulsan-gun, Ulsan-gun, U.S., in spite of the supply of goods or services to the E (F), and issued a false tax invoice equivalent to KRW 663,178,427 of the supply price from March 7, 2017 to December 6, 2017.

Accordingly, the defendant did not supply goods or services and issued tax invoices.

2. On April 11, 2017, the Defendant issued a false statement of tax invoice stating an excessive amount of KRW 12,410,071 in G at the above D gas station, as well as a tax invoice stating an excessive amount of KRW 12,410,071 in G, from that time until May 26, 2017, the Defendant issued a statement of tax invoice stating an excessive amount of KRW 29,859,448 in total amount of supply in the above G, etc. three times, such as the previous list of crimes in attached Form (2).

Accordingly, the Defendant entered tax invoices in a false way and issued them.

Summary of Evidence

1. Statement by the defendant in court;

1. A written examination of the accused on suspicion of tax offense;

1. Written accusation by the head of the Ulsan Tax Office;

1. Reporting on completion of the investigation of value-added taxes;

1. Application of Acts and subordinate statutes to each electronic tax invoice copy;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a tax invoice that does not supply goods or services, the choice of imprisonment), and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of a tax invoice that states false information, and the choice of imprisonment with labor);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62(1) of the Criminal Act on the stay of execution (see, e.g., “reasons for sentencing” as follows)

1. The crime of this case on the grounds of the observation of protection and the sentencing of Article 62-2 of the Social Service Order Act is a gas station for the defendant.

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