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Reasons
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(영문) 서울북부지방법원 2019.08.28 2019고단2535
조세범처벌법위반
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A defendant shall be punished by imprisonment for not less than eight months.

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

The Defendant operated the original wholesale chain “C” and “D” in Seongbuk-gu Seoul Metropolitan Government from September 2016 to November 2017.

1. Issuance of false tax invoices;

A. A. Around September 11, 2016, the Defendant involved in “C” issued a false tax invoice of KRW 515,612,300, total value of supply over 50 times, from that time, from November 14, 2017, stating as if C supplied goods or services in an amount equivalent to KRW 4,801,50 of the supply value, even though C did not have supplied goods or services to E, and issued a false tax invoice of KRW 515,612,30, total value of supply over 50 times, as shown in attached Table 1.

B. Around June 29, 2017, the Defendant related to “D” issued a false tax invoice of KRW 183,811,100 in total eight times from that time until November 27, 2017, stating that D supplied goods or services equivalent to the supply price of KRW 40,001,70, although D did not have supplied goods or services to C, and issued a false tax invoice of KRW 183,81,100 in total, as shown in attached Table 2.

2. On May 29, 2017, the Defendant received false tax invoices: (a) around September 29, 201, the Defendant received false tax invoices in the aggregate amount of KRW 160,09,700, as shown in attached Table 2-1 through (5) from that time, stating that C was supplied with goods or services equivalent to the supply value of KRW 40,001,70, although not having received goods or services from D; and (b) received false tax invoices in total five times from that time until September 14, 2017.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Written confirmations of F and G;

1. Each written confirmation of details of transactions in H, I, J, K, L, M, N,O, and P;

1. Written accusation from the director of the Seongbuk-do tax office;

1. Investigation report (to submit the Seoul Northern Tax Office and to attach the account transaction report);

1. A report on investigation of value-added tax and a report on completion of data investigation;

1. Each electronic tax invoice;

1. Each general taxable person.

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