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(영문) 서울남부지방법원 2018.08.08 2018고단1015
조세범처벌법위반
Text

A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

【Criminal Records of Crimes】 On February 5, 2015, the Defendant was sentenced to imprisonment for a violation of the Illegal Check Control Act at the Seoul Southern District Court on February 5, 2015, and the judgment became final and conclusive on May 29, 2015.

【Criminal facts Co., Ltd. is a company that mainly engages in the business of manufacturing electrical parts in Geumcheon-gu Seoul Metropolitan Government Building No. 1204 (the trade name was changed from Co., Ltd. to C around July 10, 2013), and the Defendant is a third representative director.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. Receipt of false tax invoice;

A. On July 8, 2013, the Defendant received one copy of the false tax invoice of KRW 350,000,000 from the supply price, even though there was no receipt of goods or services from F, at the above C office.

B. On July 9, 2013, the Defendant received each copy of the false tax invoice of KRW 270,000,000 in the supply price, and one copy of the false tax invoice of KRW 180,000,000 in the supply price, even though there was no fact that goods or services were supplied by G from the above C office of the said C office.

2. Issuance of false tax invoice;

A. On July 10, 2013, the Defendant issued one copy of a false tax invoice of KRW 475,00,000 in the supply price, even though there was no fact that goods or services were supplied to H at the above C office of the said C office.

B. Around July 10, 2013, the Defendant issued a false tax invoice of KRW 380,241,000 in the supply price, although the Defendant did not supply goods or services to I at the above C Office, and issued a false invoice of KRW 380,241,00.

Summary of Evidence

1. The defendant's legal statement (as at the date of the second public trial, in the case);

1. A written accusation;

1. A copy of an electronic tax invoice;

1. Previous convictions in judgment: Inquiry into criminal history, investigation report (Attachment of the text of the judgment, such as suspect A's fraud), and application of the text of the judgment;

1. Criminal facts;

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