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(영문) 서울남부지방법원 2019.08.14 2018고단5763
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of five thousand won,00,000 won.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

A is an internal director of corporation B (mutual change to E) located in the same place as the representative director of corporation D in Yeongdeungpo-gu Seoul Metropolitan Government, who actually operated each of the above corporations, and D (Suspension of Prosecution on the same day) is a corporation established for the purpose of building construction business, etc., and Defendant B is a corporation established for the purpose of maintaining and repairing facilities.

No person shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and submit to the Government a list of total tax invoices by seller and by seller entered false details.

1. Defendant A

A. On April 30, 2014, the Defendant received a false tax invoice. Around April 30, 2014, the Defendant was issued a false tax invoice with the purport that he was supplied with goods equivalent to KRW 200,570,000 at the office of the said stock company and KRW 1,185,78,000 from that time to June 30, 2015, including that he was provided with goods worth KRW 1,185,78,000 in total seven times as shown in the separate crime list (1). (2) On July 25, 2014, the Defendant submitted a false tax invoice with the total amount of KRW 1,185,78,00 from that time to that time, the Defendant was supplied with the Government with the total amount of KRW 1,38,38,00 from that time on July 25, 2014, while filing a final tax invoice for value-added tax for the year 1, 2014,785.

(b).

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