logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 의정부지방법원 고양지원 2017.02.03 2016고합194
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

A defendant shall be punished by imprisonment for a year and six months, and a fine of 600 million won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a person who runs a construction business with the trade name “D” from August 5, 2015 to May 16, 2016.

No one shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services for profit, and shall submit to the Government a false list of total tax invoices by customer and purchaser under the Value-Added Tax Act.

1. On November 25, 2015, the Defendant issued a false tax invoice equivalent to KRW 24.9 million in the supply price as if he/she supplied goods or services without supplying goods or services to the central transport dispute resolution committee, and issued a false tax invoice equivalent to KRW 2,31,171,00 in total 34 times from August 30, 2015 to December 31, 2015, such as the one in the first list of crimes, from August 30, 2015 to December 31, 2015.

2. On February 26, 2016, the Defendant filed a final return on the second value added tax of D with respect to the tax office located in the PPP in the PPP in the PPP on February 26, 2016. In fact, the Defendant submitted to the Government a false list of the sales accounts for each of the five companies, including the central transportation and financing company, E, the development of the industry, F, and the development of the SPPP, as shown in attached Table 2, that the Defendant supplied goods or services without supplying the goods or services to five companies, such as the supply of the goods or services.

Accordingly, the Defendant issued false tax invoices equivalent to the total supply value of KRW 5,94,662,00 for profit-making purposes, or submitted to the Government a list of total tax invoices of the selling places with false entries.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement made to G, H, I, and J;

1. Investigation report ( telephone conversations of a public official in charge of accusation);

1. Preparation of a tax office having jurisdiction over the strike;

arrow