Defendant

Kim Gyeong-Gyeong (prosecution, public trial)

Attorney Kang Chang-won (National Assembly)

A defendant shall be punished by imprisonment for not less than three months.

Punishment of the crime

【Criminal Power】

On July 19, 2017, Defendant 1 was sentenced to 6 months of imprisonment with prison labor and 2 years of suspended execution for violating the Labor Standards Act by the Gwangju District Court on July 19, 2017, and the judgment became final and conclusive on July 27 of the same year, and on September 6, 2018, the Gwangju High Court sentenced 1 year of imprisonment with prison labor and 400 million won of fine under the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice).

【Criminal Facts】

피고인은 주식회사 ▽▽▽▽▽▽(이후 ‘(주)▲▲▲▲▲▲▲’로 상호를 변경하였음)를 실제로 운영하던 사람이고, 공소외 31은 공소외 32 회사를 운영하는 사람이다.

The Value-Added Tax Act stipulates that the zero tax rate shall apply to the exported goods. Notwithstanding the fact that Nonindicted Co. 32 was actually supplied with the goods, the Defendant, in collusion with Nonindicted Co. 31, in collusion with the said Nonindicted Co. 32, received the goods from the said Nonindicted Co. 32, even though there was no fact that the said Nonindicted Co. 32 was actually supplied with the goods, followed the goods, and entered the appearance as the goods exported to China, etc., and submitted relevant documents to the tax office and received the value-added tax refund, and the Defendant had the intent to complete the payment of KRW 1,50,000,000, which was borrowed from Nonindicted Co. 31

피고인은 공소외 31과 공모하여 2013. 12. 24.경 전남 순천시 ■■동에 있는 세무사 ◆◆◆ 사무소에서 위 세무사 사무소 불상의 직원에게 “세무서에 부가가치세 조기 환급을 신청하여 달라”고 하여, 위 불상의 직원을 통하여 광주세무서에 신청하여, 2014. 1. 18.경 부가가치세 조기 환급금 명목으로 9,300,750원을 공소외 31 명의의 ★★은행 계좌(계좌번호 생략)로 송금받았다.

However, the Defendant, while operating the aforesaid ▽▽▽▽▽▽▽▽▽▽▽△△△, pretended to have actually supplied goods or services to the said Nonindicted Company 32, and issued a false tax invoice in the name of the said ▽▽▽▽▽▽▽▽▽△△△△△ because he was unaware of the fact that he actually supplied such goods or services. At that time, Nonindicted Company 32, who had been supplied at that time, made documents identical to the export of goods exported to China by the said Nonindicted Company 32, including Nonindicted Company 33, had prepared the appearance of such documents and thought to be refunded value-added tax by using the said documents. While operating the said ▽▽▽▽▽▽▽▽▽▽▽▽△△△△△○, the said Nonindicted Company 32 had never exported the goods or services to the said Nonindicted Company

Nevertheless, the Defendant issued a false tax invoice, and then prepared a false list of total tax invoices, and submitted false export-related documents along with the above documents to the tax office to refund the value-added tax, and applied for the refund of the value-added tax. From January 18, 2014 to July 10, 2015, the Defendant received KRW 113,894,300, total amount of money in the name of early refund of value-added tax, from January 18, 2014 to July 10, 2015, as shown in the list of crimes in the attached Table,

Accordingly, the Defendant, in collusion with Nonindicted 31, received tax evasion, or tax refund or deduction by fraud or other unlawful act.

Summary of Evidence

1. Defendant's legal statement;

1. Some statements concerning Non-Indicted 31 in the prosecutorial examination protocol against the defendant (No. 68 No. 55 of the evidence list)

1. Some statements concerning Non-Indicted 31 in the protocol of interrogation of suspect and the protocol of prosecutorial statement

1. Statement of the police statement on Nonindicted 34

1. Each accusation;

1. Written indictment, each written application for changes in indictment, and written application for changes in indictment;

1. Details of each account transaction, each general taxable person's value-added tax ( early refund of taxes, etc.), each list of tax invoices by seller, each list of total tax rates by seller, each statement of sales performance, each statement of export performance, each electronic tax invoice, each export declaration certificate, and each invoice;

1. 공소외 32 회사 수출통관자료목록, 주식회사 ▲▲▲▲▲▲▲로부터 세금계산서 수취내역, 수출통관자료, 각 영문이름 입금액 흐름표, ㈜▲▲▲▲▲▲▲에 지급한 대금 흐름표, 공소외 22 계좌 출금거래 IP주소, 각 ▲▲▲▲▲▲▲ 전자세금계산서 발급 IP주소, 주식회사 ▼▼▼▼농업회사법인 등 전자세금계산서 발급 IP주소, 공소외 32 회사 부가가치세 부당환급 내역,

1. 조사종결 보고서, 수사보고(공소외 31의 ★★ 거래내역 첨부), 수사보고(부가가치세 환급금액 불일치 사유 확인)

1. Previous convictions: Inquiry into criminal records and criminal investigation records, each judgment, and criminal investigation reports (Attachment to the same criminal records and criminal records of the accused);

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

Article 3(1) main sentence of Article 3(1) of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act.

1. Handling concurrent crimes;

The latter part of Article 37 and Article 39(1) of the Criminal Act

1. Aggravation for concurrent crimes;

Articles 37 (former part), 38 (1) 2, and 50 of the Criminal Act

Reasons for sentencing

The punishment as ordered shall be determined by comprehensively taking into account the following circumstances: (a) the fact that the crime is not good; (b) the amount unlawfully refunded exceeds KRW 100 million; (c) the confession of the defendant is made and the mistake is against him; (d) the circumstances favorable to the case where the judgment is concurrently rendered with each of the crimes indicated in the records of the crime in the judgment in which the judgment became final and conclusive; and (e) other conditions of sentencing prescribed in Article 51 of the Criminal Act, such as the defendant’s age, character and conduct, environment

(attached Form omitted)

Judges Kim Jong-tae