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(영문) 서울남부지방법원 2016.05.26 2016고단1005
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than eight 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

Criminal facts

1. The non-issuance portion of the tax invoice is that the Defendant sold the construction materials equivalent to KRW 12,545,000 in the "C" and the "D" operated by the Defendant, at the time of Ansan-si in the first half of the year of 2013, and did not issue the tax invoice, even if the Defendant sold the construction materials equivalent to KRW 12,545,00 in the "C" and the construction materials equivalent to KRW 12,500 in the "D", as shown in the list of crimes in the attached Table (1) at the first half of the year of 2013 and around the second half of the year, and the supply to 13 companies in the same way was not issued each of them.

2. While the Defendant received construction materials equivalent to KRW 26,893,00 from “E” at the same place as indicated in paragraph 1 on the first half of the year 2013, the Defendant did not receive a tax invoice in collusion with “F,” which is the representative of the relevant company, while receiving construction materials equivalent to KRW 26,893,00 from “E” on the first half of the year 2013, and did not receive a tax invoice in collusion with the former half of the year 2013, such as the first half of the year 2013 and the second half of the year, but received construction materials equivalent to KRW 973,01,00 in total from 28 times around the second half of the year 2013, the Defendant did not receive a tax invoice in collusion with

3. Part on receipt of false tax invoice

A. On March 19, 2013, the Defendant was issued a sales account statement stating false as to the purchase of construction materials worth KRW 89,750,000, at the same place as indicated in paragraph (1) around March 19, 2013, while the Defendant merely received construction materials worth approximately KRW 50,000 from “G”.

B. On April 16, 2013, the Defendant received a false sales tax invoice as if the Defendant purchased construction materials worth KRW 42,800,000, in the same place as the place listed in paragraph (1) around April 16, 2013, and the fact that the Defendant did not receive construction materials from “G”.

(c)

The Defendant received construction materials from “H” at the same place as that indicated in paragraph (1) around June 7, 2013.

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