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(영문) 의정부지방법원 2018.11.02 2018고단3414
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months.

Reasons

Punishment of the crime

The defendant is a person who has been engaged in the sale of automobile goods under the trade name of Busan Dongdong-gu B (State) and entered the Republic of Korea on July 25, 2003 and entered the Republic of Korea on April 5, 2018.

No one shall deliver or receive tax invoices without supplying goods or services pursuant to the provisions of the Value-Added Tax Act.

1. On July 30, 2002, the Defendant issued a false tax invoice of the amount equivalent to KRW 12,547,000 as if he supplied goods or services equivalent to the supply price of KRW 12,547,00 in spite of the fact that he had not supplied goods or services to D, and issued a false tax invoice of the total amount of KRW 66,64,40,000 in the same manner between the period from December 31, 202 to December 31, 2002, as shown in the attached Table 1.

2. On October 20, 2002, the Defendant received false tax invoices by means of the same method as in the attached Table 2 in the same manner between the period from December 31, 2002 to December 31, 2002, the Defendant received false tax invoices equivalent to KRW 72,500,000 in total, including the receipt of false tax invoices as if he was supplied goods or services equivalent to the supply price of KRW 72,50,000 in spite of the fact that he had not received goods or services from E, and received false tax invoices equivalent to KRW 183,750,00 in total, as in the attached Table 2.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Each police statement made to F and G;

1. A written accusation prepared by the head of the relevant tax office;

1. Status of individual entry or departure;

1. Reporting on investigation (verification of an extension of prescription of a public prosecution);

1. A duplicate of investigation report on data tracking;

1. Application of Acts and subordinate statutes to matters proved by violation (such as a response letter, copy of invoice, etc.);

1. Article 11-2(4) of the former Punishment of Tax Evaders Act (amended by Act No. 7321 of Dec. 31, 2004), Article 11-2(4) of the Act on Punishment of Tax Evaders, the selection of punishment for imprisonment, and the selection of punishment for a crime;

1. The former part of Article 37 of the Criminal Code, Article 38(1)2 of the Criminal Code, which increases concurrent crimes.

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