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(영문) 전주지방법원 2017.11.30 2017고단1798
조세범처벌법위반
Text

[Defendant A] Imprisonment with prison labor for six months

However, the above sentence shall be executed for a period of one year from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

Defendant

A is the representative of Limited Company B in Jeonju-si D and 401, and Defendant Limited Company B is a corporation established for real estate development, etc.

1. It shall not be allowed to receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services by Defendant A;

Nevertheless, on October 27, 2015, the Defendant received a false tax invoice amounting to KRW 909,090,909 from the Korea Development Corporation at the above limited company B office.

2. As to the Defendant Company B’s business, the above A committed the same offense as that of the above 1.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to an accusation, a general taxable person’s return on confirmation of value-added taxes, a list of tax invoices by seller (A), and an electronic tax invoice;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act (or choice of imprisonment);

(b) Defendant Limited Company B: Main sentence of Article 18 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Article 62 (1) of the Criminal Act (Defendant A) of the suspended execution;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act (hereinafter “Criminal Procedure Act”)

1. Scope of the recommended punishment according to the sentencing guidelines (a type of decision against Defendant A) [the scope of punishment against Defendant A] [the amount of punishment against Defendant A] [the amount less than three billion won] means the receipt, etc. of a general tax invoice for tax crimes (a person with special sentencing factors] [the scope of punishment against recommendation] passive participation in criminal acts by de facto pressure, etc. [the scope of punishment against recommendation] from January to October (a mitigated area);

2. Crimes committed by the Defendants on the sentence sentence are not good in that they receive false tax invoices, eventually evade value added taxes, and the amount of the supplied value is large.

Such a crime is an offense that disturbs the national tax collection function, damages the tax justice, and disturbs the sound order of commercial transactions.

Therefore, Defendant A shall be punished by imprisonment.

(b).

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