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(영문) 서울남부지방법원 2020.06.10 2019고단5314
조세범처벌법위반
Text

Defendant

A In six months of imprisonment, the defendant corporation B shall be punished by a fine of thirty million won, and the defendant corporation C shall be punished by a fine of one.

Reasons

Punishment of the crime

1. The Defendant: (a) from January 25, 2016 to March 25, 2016, Defendant A is a person who actually runs the D Co., Ltd. in the foregoing E and G from around March 25, 2016 to the Seoul Yeongdeungpo-gu E and F; (b) from around March 25, 2016 to H (C) and on July 25, 2016 to the said E and I.

On December 5, 2016, the Defendant issued one falsified tax invoice amounting to KRW 170,00,000 in supply price as if it supplied goods or services equivalent to KRW 170,000 to B to D Co., Ltd., and on that day, the Defendant issued one falsified tax invoice amounting to KRW 170,000 in supply price as if it supplied goods or services equivalent to the same amount to H Co., Ltd., and on December 12, 2016, although D Co., Ltd. supplied goods or services to B, the Defendant issued one falsified tax invoice amounting to KRW 130,00,000 in supply price as if it supplied goods or services equivalent to KRW 130,00,000 in the same amount to B Co., Ltd., Ltd.; on that day, D Co., Ltd. issued 180,000 in total supply price equivalent to KRW 300,000 in total supply price as if it supplied services to H Co., Ltd.

B. On December 5, 2016, the Defendant: (a) did not receive network construction work, etc. equivalent to KRW 170,000,000 from D Co., Ltd.; and (b) did not receive from D Co., Ltd., the Defendant issued one falsified tax invoice equivalent to KRW 170,000 as if he received goods or services equivalent to the same amount from D Co., Ltd.; and (c) on December 12, 2016, the Defendant did not receive from D Co., Ltd. a server construction work, etc. equivalent to KRW 130,00,000 from D Co., Ltd.; (d) even though B received from D Co., Ltd. a supply price as if it received goods or services equivalent to the same amount.

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