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(영문) 대전지방법원 2017.08.24 2017고합221
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
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Defendant shall be punished by imprisonment with prison labor for two years and by a fine of KRW 1,000,000.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

On December 20, 2012, from around August 26, 2013 to around August 26, 2013, the Defendant, who operated “D” in Daejeon U.S. C, conspired with E to issue a false tax invoice on the condition that, if the Defendant issued a tax invoice as if he/she traded scrap metal with the said D as a supplier, E, a “data” in the name of “data”, the Defendant would issue the false invoice to the Defendant on the condition that the Defendant would pay KRW 40-60 per kilogram of scrap metal.

The Defendant, around January 18, 2013, did not provide D with goods or services equivalent to KRW 144,187,300 in the U.S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S.S. S. S. S.S.s.S.S.s.S.s.S.S.s.S.s

7. From the end of 19.19 to the end of 19.19.00, without supplying goods or services in the name of D, a total sum of supply amounts of KRW 9,549,216,200 was issued and exchanged by 107.

Accordingly, the defendant, in collusion with E, issued 9,549,216,200 won in total for supply of false tax invoice 107 for profit-making purposes.

Summary of Evidence

1. Statement by the defendant in court;

1. Copy of each protocol concerning the examination of suspects of E by the prosecution;

1. A copy of the statement made by the prosecution against the F;

1. Accusation filed by the Commissioner of the National Tax Service of the Seoul Regional Tax Service, a copy of the report to close the investigation of value added taxes, or a copy of the investigation report;

1. A list of total tax invoices and copies of tax invoices;

1. Application of Acts and subordinate statutes to each investigation report (report related to D's tax invoice and false tax invoice attachment report);

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act (in all cases, necessary concurrent imposition of fines) concerning the crime;

1. Article 53, Article 55(1)3, and Article 6 of the Criminal Act (the following grounds for sentencing) are favorable.

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