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(영문) 광주지방법원 장흥지원 2019.11.28 2019고단176
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for six months and by imprisonment for four months.

However, this decision is delivered to the Defendants.

Reasons

Punishment of the crime

[Criminal Justice] On September 3, 2018, Defendant A was sentenced to one year and four months of imprisonment with prison labor for breach of trust, etc. at the Jung-gu District Court on September 3, 2018, and the said judgment became final and conclusive on September 4, 2018. On October 11, 2018, Defendant A was sentenced to two years of suspension of execution for one year of imprisonment with prison labor for special crimes of obstruction of performance of official duties, etc. at the Jeonju District Court’s Military Branch Branch on October 19, 2018.

【Criminal Facts】

1. Defendant A is a person who actually operates D in two weeks from December 8, 2017 to June 2018, and Defendant B is a business owner of the said company.

2. Defendant A

(a) No one shall issue or be issued a tax invoice without supplying or being supplied with any goods or services;

Nevertheless, around January 30, 2018, the Defendant issued a false tax invoice of 573,000,000 won in total six times in total, from the time on February 12, 2018, including the issuance of false tax invoices as if the steel materials, etc. equivalent to KRW 73,00,000, in spite of the fact that the Defendant had not actually supplied the goods or services from the PC bank located in Gyeonggi-si, Gyeonggi-do.

B. On January 26, 2018, the Defendant received false tax invoices: (a) around 71,00,000 won, issued false tax invoices issued as if he was supplied with goods or services equivalent to KRW 71,00,000, in the absence of the supply of goods or services from G at the place indicated in the foregoing paragraph (a) from G; and (b) from that time until February 22, 2018, the Defendant issued false tax invoices worth KRW 200,000,000 in total at least four times, as indicated in the list of crimes (2).

2. Defendant B, as described in paragraph (1), is aware of the fact that A issued or received a false tax invoice without any real transaction with the intent to get refund of the value added tax, and registered the business of D under the name of the Defendant.

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