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(영문) 서울중앙지방법원 2017.10.18 2017고정2746
조세범처벌법위반
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Defendants shall be punished by a fine of three million won.

Defendant

If A does not pay the above fine, 100,000.

Reasons

Punishment of the crime

Defendant

A is the representative director of corporation B located in the first floor of Seocho-gu Seoul Metropolitan Building, and the defendant B is a corporation established with the main purpose of manufacturing and importing sports supplies and selling sports supplies, brokerage and consignment sales.

1. Defendant A

A. On December 31, 2013, the Defendant issued a false tax invoice as if he supplied goods or services equivalent to KRW 200 million in supply price to D, even though there was no fact that he/she supplied goods or services to D (representative E) at the above corporation B office.

B. Around June 4, 2014, the Defendant issued a false tax invoice as if he supplied goods or services worth KRW 13750,000,000 to D, even though he/she supplied goods or services worth KRW 3750,000 to D (representative E).

2. Defendant B Co., Ltd. issued a false tax invoice in relation to the Defendant’s business as described in each of the above paragraph (1) at the time and place of each of the above paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. A report on the completion of value-added tax investigations;

1. The judgment and reply;

1. Application of Acts and subordinate statutes governing tax invoices;

1. Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false statement of tax amount), Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a false statement of tax amount), and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of an invoice of tax amount), and Article 10(1)1 (the issuance of a false statement of tax amount)1 of the Punishment of Tax Evaders Act (the issuance of a false statement of tax amount) and Article 10(1)1 of the Punishment of Tax Evaders Act, and Article 18 and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a false statement of tax amount);

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act;

1. Defendant A who is detained in a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act

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