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(영문) 서울중앙지방법원 2014.10.02 2013고단8539
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for ten months, and imprisonment with prison labor for six months.

However, for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

[criminal record] On June 24, 201, Defendant B was sentenced to one year of imprisonment due to a violation of the Customs Act, the violation of the Punishment of Tax Evaders Act, and the violation of the Punishment of Tax Evaders Act by the Seoul Central District Court on July 2, 2011, and the said judgment became final and conclusive on October 19, 201, on which the same court was sentenced to six months of imprisonment due to the violation of the Punishment of Tax Evaders Act by the same court, and on November 16, 2011, the said judgment became final and conclusive on May 4, 2012. The said judgment became final and conclusive on June 22, 2012.

【Criminal Facts】

Defendant

A, the actual operator of G (Co., Ltd. H) with the F Building 403 in Ansan-si, Ansan-si, and Defendant B, while playing an audit role in the above company, was in charge of business and other affairs.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

1. Defendants co-offenders conspired to receive false tax invoices and make them open to the company performance. A.

Around December 28, 2009, the Defendants conspired to issue a false tax invoice and issued a false tax invoice stating in the column of supply value “I”, “K”, “K”, “129,00,000,000” in the column of supply value, and “129,00,000,000 won” in the item column and “10,000 coton” in the item column and “10,000,000,000 won” in addition to the issuance of a false tax invoice in the item column as shown in attached Table 1.

B. On December 28, 2009, the Defendants conspired to receive false tax invoices and did not receive goods equivalent to KRW 120,400,000 from L Co., Ltd., but did not receive goods equivalent to KRW 120,400,00 from L, “M” in the column for registration number of the supplier.

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