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(영문) 서울중앙지방법원 2015.02.10 2014고단8276
조세범처벌법위반
Text

Defendants shall be punished by a fine of KRW 7,000,000.

Defendant

If A does not pay the above fine, 100.

Reasons

Punishment of the crime

Defendant

A is a person who operates a fisheries company B Co., Ltd. (hereinafter referred to as “B”) in Gyeongnam Development Group E, and Defendant B is a corporation established for the purpose of manufacturing, distributing, and selling feed.

1. Defendant A

A. A. Around October 31, 2013, the Defendant issued a false tax invoice of KRW 404,00,000 of the supply value as if the Defendant supplied the investigation fees although there was no fact that the Defendant supplied the investigation fees to the first floor of the F building of Seocho-gu Seoul Metropolitan Government, and (B) B/S global.

(2) On November 30, 2013, the Defendant issued a tax invoice of KRW 404,00,000 as the supply price of the investigation fees, even though there was no fact that B had supplied the investigation fees to B (State) SP global.

(3) Around December 31, 2013, the Defendant issued a tax invoice of KRW 443,400,000 as the value of supply as if he were to supply the investigation fees, even though he did not supply the investigation fees to B (State) SP global.

B. (1) The Defendant received a false tax invoice on October 31, 2013.

at the same place as paragraph (1) of this section, the fact received a tax invoice of KRW 399,00,000 of the supply value as if the investigation fees were not supplied by BG (State) without being supplied by BG (State).

(2) The Defendant is above the Defendant around November 30, 2013.

at the same place as paragraph (1) of this section, the fact received a tax invoice of KRW 399,00,000 of the supply value as if the investigation fees were not supplied by BG (State) without being supplied by BG (State).

(3) The Defendant is above the Defendant around December 31, 2013.

at the same place as paragraph (1) of this section, the fact was issued a tax invoice of KRW 438,400,000 as the value of supply was supplied as if it had not been supplied with the investigation fees by BG (State).

(c).

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