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(영문) 수원지방법원 2017.08.31 2017고합169
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of KRW 1,200,000.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

On January 15, 2015, the Defendant was sentenced to a suspended sentence of ten months of imprisonment with prison labor for the acquisition of stolen goods in the Daejeon District Court's Incheon District Court's Branch, and on January 23, 2015, the judgment became final and conclusive.

The Defendant purchased and sells intangible petroleum, and plans to manufacture false oil purchase data, and around November 201, F provides that “The president of a gas station operated within the limit of 50 million won” shall be changed to F. F shall accept the above proposal, and F shall perform duties, such as issuing tax invoices, purchasing oil, etc., with respect to HH stations located in Suwon-si G from around that time, and F shall perform duties, and F shall perform duties, such as performing duties, such as managing employees and store management. F shall re-issue F to F on January 201, 201, stating that “the president of the gas station that will additionally operate the gas station within the limit of 70 million won”, and the above F shall accept the above proposal and operate it with the above method with respect to the gas station located in Nam-gu Incheon Metropolitan City from that time.

1. On January 31, 2012, the Defendant, along with F, was issued five copies of the false tax invoice of KRW 4,356,745,454 in total, as shown in attached Table 1, from that time until March 31, 2012, stating that “The supplier: K (name L), the supplier (name F), the supplier: H (name F), and the supply price: 690,654,545 won” did not receive the oil from K, although there was no fact that the Defendant received the oil from K, and received the false tax invoice of KRW 4,356,745,454 in total.

2. On January 31, 2012, the Defendant of the J gas station-related crime committed with the F, the fact that the said J gas station around January 31, 2012: (a) although there was no supply of oil from K, the supplier: (b) provided one copy of the false tax invoice stating “K (name L), supply price: J gas station (name F), 567,327,273 won; supply price; and (c) from that time until May 31, 2012, the Defendant received one copy of the false tax invoice of KRW 3,997,127,274 in total as shown in the attached Table 2 of the daily list of crimes.

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