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(영문) 수원지방법원 2016.03.31 2015고합622
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment for a year and February of one year and a fine of KRW 420,00,000.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a person who actually operated a high-water and non-ferrous metal Do and retail chain in D in e, and F is the representative of the above E.

The Defendant, in collusion with F, received tax invoices without real transactions, and received a list of total tax invoices containing such details at the competent tax office.

1. The Defendant submitted a list of false accounts of value added taxes at the tax office of Suwon-si, Suwon-si, Gyeonggi-do, on July 25, 2009. The Defendant submitted a list of accounts of value added taxes of KRW 61,00,000, total supply value of KRW 557,869,000, total supply value of KRW 10,000, total supply value of KRW 366,986,100, and KRW 100,000, in collusion with F and H, and accepted the proposal that he would issue tax account statements in the name of F and M in the name of F, and received the relevant fees. On the other hand, the Defendant submitted the account statement of value added taxes of KRW 61,00,00,000, total supply value of KRW 557,869,000, and the total supply value of KRW 3986,100,000 to H, even though it did not supply goods or services to H.

The Defendant, in collusion with F, filed a report on value added tax for E, 209, 209, 2009, 1, 2010, 2011, and 2, 2011, 2011, and 2, 2011, as shown in Appendix I, submitted a list of accounts for each sales place, 3,449, 97, 100 won in total, as if the Defendant supplied goods or services to Non-Resources and H and I, respectively.

2. The Defendant who submitted a list of false tax invoices by a false purchaser was in collusion with F and was ordered to issue false tax invoices to MN resources Co., Ltd. as above, and the Defendant paid 10% of the supply price as commission to file a tax return in response thereto.

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