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(영문) 제주지방법원 2019.05.16 2018고단2821
조세범처벌법위반
Text

A defendant shall be punished by imprisonment with prison labor for not more than ten months and by a fine not exceeding 53.4 million won.

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

Reasons

Punishment of the crime

"2018 Highest 2821"

1. On March 11, 2013, the Defendant issued a tax invoice without supplying goods or services, and the Defendant was registered as a business operator without a trade name, which is a “transport business/stack business” or a “B”, and no person is issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

On May 2016, the Defendant issued a tax invoice of “A”, “C”, and “9,09,090” at the E Kim branch office located in Kim Jong-si, Kim Jong-si, Kim Jong-si, Kim Jong-si, and a tax invoice of “A” from July 2015 to July 2016, and issued a tax invoice of “236” as shown in attached Table 1 of “2018 High-Ma2821” between July 2015 and July 2016, although there was no fact that the Defendant supplied goods or services as described in attached Table 1 of “2018 High-Ma2821, the total value of supply was not provided.

2. No person liable to prepare and issue a tax invoice under the Value-Added Tax Act by false entry shall issue a tax invoice by entering it in a false manner;

On May 2016, the Defendant issued a tax invoice by stating the amount of supply as stated in attached Table 2, 2018, 2821 from May 2015 to May 2016, including the issuance of a tax invoice consisting of 13,55,072 won of supply price, which is the actual value supplied to the F Co., Ltd., but from May 2015 to May 2016, the Defendant issued a tax invoice by falsely stating the value of supply as stated in attached Table 2, 2018, 2821.

On February 17, 2014, the Defendant registered his/her business from G to H in the name of “I” or “J”, and no person may issue a tax invoice under the Value-Added Tax Act without supplying or being supplied any goods or services, or submit a false list of the total tax invoices by seller and by seller.

The defendant shall provide goods or services to K.

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