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(영문) 서울서부지방법원 2014.09.02 2014고합8
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

1. The defendant shall be punished by imprisonment for a term of six years and a fine of one thousand five hundred thousand won; and

2. The above fine shall not be paid by the defendant.

Reasons

Punishment of the crime

[Criminal Power] On January 25, 2006, the Defendant was sentenced to one year and four months of imprisonment for fraud at the Seoul Southern District Court, and completed the execution of the sentence at the Yeongdeungpo-gu District Court on December 7, 2006.

【Criminal Facts】

"2014 Highly 8"

1. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) due to the operation of the Company D is a person who actually operated D Co., Ltd. D (hereinafter “D”) from January 208 to December 2009.

No person shall deliver or receive the tax invoice pursuant to the provisions of the Value-Added Tax Act without supplying the goods or services.

A. Nevertheless, the Defendant issued a false tax invoice on January 31, 2008, for profit, at the D office located in Gangseo-gu Seoul Metropolitan Government, and the Defendant issued a false tax invoice as if he supplied goods or services equivalent to KRW 56,363,636, even though he did not supply goods or services to F, and from that time, until June 30, 2009.

1. A false sales tax invoice in the aggregate amount of KRW 4,129,539,083 was issued in 125 times in total as described.

B. On March 31, 2008, the Defendant received a false purchase tax invoice: (a) around March 31, 2008, the Defendant received a false purchase tax invoice as if he were supplied goods or services equivalent to KRW 4,227,272,72,728, even though he did not receive goods or services from “G”; and (b) from that time, he received a false purchase tax invoice from April 30, 2009.

2. It received a false tax invoice in an amount equivalent to the total value of 5,690,011,287 won in total 22 times, such as the entry.

As a result, the Defendant received false tax invoices equivalent to the total value of 9,819,550,370 won for the purpose of profit-making. "2014,58"

2. The Defendant who committed fraud against the Victim H on December 8, 201.

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