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(영문) 수원지방법원 성남지원 2015.11.05 2015고합137
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment for a year and six months, and a fine of 450,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

1. The portion concerning the issuance of false tax invoices

A. On January 24, 2014, the Defendant issued and delivered a tax invoice with the content of supplying scrap metal equivalent to KRW 93,768,000 of the supply value, even though there was no supply of goods or services in the office of "D Co., Ltd." located in the Gandong-gun, the Defendant issued and delivered a false tax invoice with the total supply value of KRW 943,135,080 to the Gandong-gun, as shown in the separate crime list (1) from around that time to March 11, 2014.

B. On January 28, 2014, the Defendant issued and delivered a tax invoice with the content of supplying scrap metal equivalent to KRW 138,401,000 of the supply value, even though the Defendant did not supply goods or services to the gold class business at the same place, and issued and delivered a false tax invoice with the total supply value of KRW 2,210,257,00 in the gold class business from around that time to March 7, 2014, as shown in the attached list of crimes (2).

C. On February 4, 2014, the Defendant issued and delivered a false tax invoice with the content that the supply price of goods or services is equivalent to KRW 124,459,250 of supply price, and a false tax invoice with the content that the Defendant supplies scrap metal equivalent to KRW 147,015,000 of supply price, even though there was no supply of goods or services at the same place.

On February 20, 2014, the Defendant issued a false tax invoice with the content of supplying scrap metal equivalent to KRW 178,197,800 to the supply price in the Dae Young-gu, although there was no supply of goods or services at the same place.

E. Around March 4, 2014, the Defendant issued and delivered a tax invoice with the content of supplying scrap metal equivalent to KRW 168,580,300 to the supply price in the LACB, even though he/she did not supply goods or services to the LAB, at the same place, and from around that time until March 10, 2014.

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