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(영문) 울산지방법원 2020.08.13 2019고단2457 (1)
조세범처벌법위반등
Text

1. Defendant A shall be punished by imprisonment for six months.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

Defendant A is the representative director of Company B located in Ulsan-gun, Ulsan-gun, and Defendant B is a corporation established for the purpose of construction, factory machinery and equipment business, etc.

1. Defendant A

A. On July 21, 2014, the Defendant received a false tax invoice: (a) at the corporate office located in Ulsan-gun, Ulsan-gun; (b) at the corporate office located in Ulsan-gun, the fact, despite having been supplied goods or services equivalent to KRW 1,700,000, the supply price of which is equivalent to KRW 7,200,000, issued a tax invoice stating that he/she was supplied with goods or services equivalent to KRW 7,200,000; and (c) from that time, from that time, he/she was issued a false tax invoice of KRW 15,80,000 in total, as shown in Appendix I, until June 10, 2015.

B. On July 18, 2014, the Defendant received a false tax invoice: (a) around July 18, 2014, the Defendant was issued a false tax invoice of KRW 123,050,000 in total, as shown in Appendix 2, as shown in Appendix 2 from August 31, 2015, as if he was supplied goods or services equivalent to the supply value of KRW 5,00,000, even though he was not provided with goods or services from F; and (b) from that time, he was issued a false tax invoice of KRW 123,05,00 in total.

C. On July 24, 2014, the Defendant submitted a false list of total tax invoices by seller: (a) filed a false list of total tax invoices by seller; and (b) filed a false list of total tax invoices by seller, stating that the Plaintiff was supplied with goods or services equivalent to KRW 13,200,000 in total, even though the said company had not been supplied with goods or services from F in the said taxable period; (c) filed a false list of total tax invoices by seller in attached Form 3.

2. The Defendant B, a representative director of the Defendant, is the Defendant’s business as described in paragraph (1).

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