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(영문) 대전지방법원 천안지원 2016.12.13 2016고단1567
조세범처벌법위반방조
Text

A defendant shall be punished by imprisonment for not less than five months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On June 29, 2012, the Defendant was sentenced to the suspended sentence of ten months for a violation of the Punishment of Tax Evaders Act by the Seosan Branch of the Daejeon District Court on October 2012, and the judgment becomes final and conclusive on July 7, 2012.

1. Around September 2011, the Defendant committed the crime related to C: (a) around September 201, operated G-T on the insular world located in the Jeoncheon-gun, Hongcheon-gun, Hongcheon-gun; and (b) even though there was no fact that the Defendant supplied goods or services to C; (c) thereby aiding and abetting the act of issuing D and E’s false tax invoices by facilitating the crime, such as introducing D and E, knowing that the Defendant would issue false tax invoices to D and E, with knowledge of the fact that it would issue false tax invoices, to D and H, a business owner of the corporation, in order to facilitate the issuance of such false tax invoices by introducing D and E, “H”, a business owner of the corporation, to D.

From that time until September 19, 2011, the Defendant assisted the Defendant to issue tax invoices of KRW 11,390,567,80, as shown in the separate list of crimes, as if he supplied goods or services of KRW 1,390,567,80 to C, by the same method.

2. A related criminal defendant, around September 201, operated G-T on the insular world located in the Gyeonggi-si of Gyeonggi, D, and E, operated G-T on February 2, 2011, and aided and abetted the issuance of false tax invoices of D and E by facilitating the criminal act, such as introducing D and E, the owner of the I’s business, knowing that he would issue false tax invoices to D and E, even though he did not supply goods or services, in the absence of the supply of goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. Each of the defendants and E

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