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(영문) 인천지방법원 2017.11.30 2017고단3911
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for eight months, by a fine of twenty thousand won,00,000 won.

However, the defendant A.

Reasons

Punishment of the crime

The defendant from January 2006 to Incheon Dong-gu.

F. From the 2nd floor, he carries on the interior business, etc. with the trade name of corporation B.

1. Defendant A

A. On October 23, 2012, the Defendant received a limited amount of value-added tax from G as a payment for construction instead of issuing a tax invoice from G, and the Defendant did not issue a tax invoice equivalent to the supply price, even though he/she supplied goods equivalent to KRW 10,454,54,545 from G, as well as a tax invoice equivalent to the supply price, from that time to December 30, 2015, by means of the foregoing method until December 30, 2015, including the supply price of KRW 1,845,417,130, total sum of KRW 1,141,517,130, and KRW 296,100,000,000 paid as a commission, as shown in the attached Table 1.

B. Around June 15, 2012, the Defendant conspired with H to pay the amount calculated by deducting the amount of surtax from the amount of surtax instead of receiving tax invoice to H, and the Defendant did not receive a tax invoice equivalent to KRW 909,090 from H, despite having received goods equivalent to KRW 909,090,090 from H, in addition to not being issued a tax invoice equivalent to the supply price of KRW 909,09,090, from that time to December 31, 2015, in total, 371 times in total, as shown in attached Table 2, the supply price of KRW 961,05,151, as in the attached Table 2.

(c)

In the case of transactions in which tax invoices are not issued as referred to in subparagraph 1-A and 2, the Defendant omitted sales by means of receiving the amount from the Defendant’s account, the Defendant’s children, and omitted sales by means of not entering in a separate account book, and evaded the amount equivalent to KRW 454,545 on July 25, 2012. From that time to July 25, 2016, the Defendant: (a) thereby, the value added 1,045,455, and the value added 9,690,90, and value added 9,690,09, and value added 47,146,637, and value added 38,00 on July 25, 2014, by means of not entering in a separate account book.

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