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(영문) 서울중앙지방법원 2017.06.29 2016고합1362
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

The defendant is acquitted. The summary of the judgment against the defendant shall be published.

Reasons

1. The summary of the facts charged is that the Defendant is the representative director of D (hereinafter “D”) established for the purpose of manufacturing health assistive food, etc. in Chungcheongnam-gun, Chungcheong-gun C, and is a person who actually controls D (hereinafter “K”) established for the purpose of selling health assistive food, etc. in Suwon-si E building 301; F (Representative G; hereinafter “F”); I (hereinafter “I”); and C (hereinafter “K”) established for the purpose of selling health assistive food, etc. in friendliness-si; and (e) of K (hereinafter “K”) established for the purpose of providing pharmaceutical management consulting, etc.

In order to prevent so-called so-called “absold return,” the Defendant had the intent to receive false tax invoices by requiring issuance of tax invoices equivalent to the face value of the bill in order to continue to issue the bill.

A. On April 27, 2009, the Defendant submitted a list of total tax invoices by customer with false entries to the Government by stating in falsity the list of total supply amounts of 18,413,698,206 won as stated in the list of crimes listed in attached Table 1, from that time until October 17, 2013, the Defendant submitted a list of total supply amounts of 18,413,698,206 won to the Government by stating in falsity the list of total supply amounts of 18,413,69,206 won, even though he/she did not have supplied goods or services to the customer, although he/she did not supply goods or services to F.

B. On April 23, 2010, the Defendant submitted a list of the separate tax invoices by a false statement purchaser: (a) on April 23, 2010, when filing a preliminary return of the first value-added tax return with D with D on April 23, 2010, the Defendant stated that the supply price was equivalent to KRW 59,105,00 in supply price from F or any other transaction partner, and that he received goods or services equivalent to KRW 191,484,00 in supply price from F.

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