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(영문) 대전지방법원 홍성지원 2015.11.13 2014고단733
조세범처벌법위반등
Text

A defendant shall be punished by imprisonment for one year.

However, 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

[2014 Highest 733] The Defendant is the representative of D Co., Ltd. located in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun.

In spite of the fact that no one may issue a tax invoice without supplying goods or services under the Value-Added Tax Act, the Defendant issued at the above D office on September 16, 2013, a false tax invoice in an amount equivalent to KRW 7,000,000, which entered as if he were to supply goods or services in fact, in the absence of the fact of supplying goods or services to E, and issued a false tax invoice in an amount equivalent to KRW 7,00,000 from that time until December 31, 2013, including a false tax invoice in an amount equivalent to KRW 746,90,000,000 in total, as shown in the list of crimes.

[2015 Highest 454]

1. Obstruction of another’s exercise of rights against the victim non-Es capital company;

A. On January 7, 2013, the Defendant: (a) borrowed KRW 170,00,000 from the victim’s 74-month interest at the office in the Busan-gu Busan-gu New Flaps, Busan-ro, to pay KRW 3,898,967 per month; and (b) granted a mortgage of KRW 170,00,000 to the Flaz truck as security; (c) from April 2014 to June 2014, the Defendant made it considerably difficult to find the location of the dump truck by having the dump truck with the victim’s consent or consent; and (d) made it difficult to find the location of the dump truck.

Accordingly, the defendant concealed his own property which was the object of the victim's mortgage and obstructed the victim's exercise of rights.

B. On October 18, 2013, the Defendant agreed to borrow KRW 95,00,000 from the victim at a 48-month rate, and agreed to pay KRW 2,586,685 per month at the above place, and agreed to set up a mortgage on KRW 95,00,000 in the claim value for G G during the period of G Twitning as collateral. However, from April 2014 to June 2014, the Defendant left the victim with the above digging locker without the victim’s consent or consent, thereby making the victim take the location of the above digginger.

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