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(영문) 인천지방법원 2016.07.15 2016고단3458
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

Reasons

Punishment of the crime

No person shall issue or receive tax invoices without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices on purchase and sale.

The Defendant, from May 25, 2010 to May 30, 2012, operated the business of manufacturing electronic communications components C located in Seo-gu Incheon building B from May 25, 2010 to May 30, 201, operated the E located in Gunpo City (State).

In collusion with F,

1. At the above (State) E office around February 9, 2012, issued seven copies of tax invoices equivalent to the total supply value of KRW 32,864,00,00, in addition to the issuance of false tax invoices equivalent to the supply value of KRW 32,864,00, even though there was no fact that goods or services were supplied to E, and from that to May 9, 2012, seven copies of tax invoices equivalent to the total supply value of KRW 374,170,40,00, as shown in the list of crimes in attached Form (1);

2. Around July 9, 201, after receiving 28 copies of a tax invoice equivalent to KRW 55,959,000 in the supply price, in addition to the issuance of a false tax invoice equivalent to KRW 55,959,00 in the supply price, even though there was no fact that goods or services were supplied by G (State) at the above (State) E office, as well as from May 3, 201 to May 3, 2012, an invoice of 28 copies of the tax invoice equivalent to the total amount of KRW 1,39,969,415 in the attached list of crimes (2);

3. On July 25, 201, the supply price of 128,372,00 won without real transactions shall be supplied to (ju) E during the first taxable period of January 201, 201 to the Incheon District Tax Office located in Seo-gu, Seo-gu, Incheon, Seo-gu, Incheon, Seo-gu, Incheon, and the public official in charge shall submit a false list of total tax invoices from 2011 to the public official in charge, as if the supply price was supplied to (ju) E at the point of eitization, and shall submit a false list of total tax invoices for the taxable period from 2011 to 1 January 201, as shown in the attached list of crimes.

4. On July 25, 201, in Incheon tax office located in Seo-gu, Seo-gu, Incheon, Seo-gu, 683-5, Seo-gu, Incheon, 5,959,000 won, without a real transaction, from G (state) during the first taxable period of January 201;

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