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(영문) 부산지방법원 2015.09.23 2015고단3494
조세범처벌법위반
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A defendant shall be punished by imprisonment for four months.

Reasons

Punishment of the crime

On August 12, 2015, the Defendant was sentenced to one year and six months of imprisonment with prison labor and two years and six months of imprisonment with prison labor at the Busan High Court on August 12, 2015, and the judgment became final and conclusive on August 20, 2015.

The Defendant established E (F) a stock company with the representative of Ulsan-gun C, Ulsan-gun, and exchanged false tax invoices to obtain loans by raising the transaction performance of the above E.

1. Around June 30, 2013, the Defendant issued an invoice at H real estate office operated by the Defendant in Ulsan-gu G, Ulsan-gu, without supplying goods or services through access to the home office of the National Tax Service’s website, and without supplying goods or services to the Company I, the Defendant issued three copies of the invoice, including the issuance of one invoice stating “A”, “A supplier”, “The supply price of KRW 537,980,288,” and “A recipient corporation I” by August 23, 2013, as indicated in the list of crimes in the attached list of crimes.

2. On June 30, 2013, the Defendant received an invoice and received three copies of the purchase price invoice, respectively, as shown in the list of crimes, including the receipt of one invoice stating “PP Co., Ltd., Ltd., 571, 862, 922 won supply price,” “PPE,” and “PPE,” although there was no fact that the Defendant received goods or services from J (K after modification).

Summary of Evidence

1. Defendant's legal statement;

1. Statement of suspicion of crimes against D;

1. A written accusation;

1. Each electronic tax invoice;

1. An application for each deposit transaction (E), a business registration certificate (E), a details of deposit and withdrawal transactions, a certificate of confirmation, and an application for the use of Internet banking (E);

1. Previous convictions: Criminal records, Busan High Court Decision 2015No64, and the application of statutes as a result of case search;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act applicable to the crimes and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. The Criminal Act among concurrent crimes.

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