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The prosecution of this case is dismissed.
Reasons
1. The Defendant is a person who operated D Co., Ltd. for the purpose of wholesale and retailing home appliances in Yongsan-gu Seoul Metropolitan Government Section B building C.
No person shall deliver or receive the tax invoice under the provisions of the Value-Added Tax Act without supplying the goods or services under the Value-Added Tax Act.
A. On June 30, 2012, at the D office located in Yongsan-gu Seoul Metropolitan Government building C, a tax invoice of KRW 3,102,00,000,001 was issued in total 10 times from that time until August 30, 2013, including the receipt of one copy of a tax contract equivalent to KRW 173,09,90,909, in the name of the Dispute Settlement Bank Co., Ltd., without being supplied with goods or services by the Dispute Settlement Bank.
B. On March 2, 2012, the Defendant issued a false tax invoice of KRW 3,927,845,458 in total 14 times between September 30, 2013, as shown in the attached Table of Crimes (2), from that time, to September 30, 2013, the supply price of KRW 98,000,000, to the LAF, although there was no fact that goods or services were supplied to the D office.
As a result, the Defendant received and delivered a total of 7,029,845,459 won under the Value-Added Tax Act without being supplied or supplied with goods or services.
2. The facts charged in the instant case are crimes falling under Article 8-2(1)1 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 10(3)1 of the Punishment of Tax Evaders Act, and the prosecutor may not institute a public prosecution without accusation by the Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of a tax office (Article 21 of the Punishment of Tax Evaders Act, Supreme Court Decision 2013Do5758 Decided September 24, 2014). According to the records, the head of the Yongsan Tax Office may acknowledge the fact that the accusation against the instant facts charged was revoked on January 8, 2019