(영문) 울산지방법원 2016.12.15.선고 2016고단2529 판결

Defendant A shall be punished by imprisonment with prison labor for ten months and by a fine of fifty million won: Provided, That the execution of the above sentence against Defendant A shall be suspended for two years from the date this judgment becomes final and conclusive. Defendant B shall be ordered to pay the amount equivalent to the above fine.

Reasons

Criminal facts

Defendant A, from October 19, 2010, is a person operating Company B (formerly changed: Company G) in Ulsan-gu. Defendant B sold electronic equipment produced in Samsung Electronic Co., Ltd. to an enterprise as a wholesale company, and Defendant B is an electronic equipment wholesale store that pays profits by receiving sales incentives paid differently according to sales amount, etc. from the Samsung Electronic Co., Ltd. A around April 201. Defendant A, without issuing a tax invoice to a studio business operator, etc., sold electronic equipment at a discount equivalent to value-added tax, thereby increasing sales by securing customers by selling the electronic equipment of Samsung Electronic Co., Ltd. in Seocho-gu Seoul Metropolitan Government H building at a cost equivalent to value-added tax. As such, Defendant A received value-added tax to be borne by Defendant B while issuing a tax invoice at a volume exceeding 100 times the actual transaction amount.

1. Defendant A

(a) No person who fails to supply goods or services for which a processing tax invoice is issued shall issue a tax invoice under the Value-Added Tax Act;

On May 21, 2012, the Defendant issued one electronic tax invoice, which constitutes 100,000,000 supply value, in spite of the fact that he/she supplied goods or services to the Dispute Settlement Bank. From that time to April 3, 2014, the Defendant issued, respectively, an electronic tax invoice worth KRW 77,028,70 in total eight times in total, as indicated in the [Attachment] list 13-18, 21, and 23, without supplying goods or services to the Dispute Settlement Bank.

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

Around August 17, 2011, the Defendant issued an electronic tax invoice in the amount equivalent to the value of the actual transaction, which is approximately KRW 100,00,000,000 to the KCAB office, even though the Defendant did not supply goods or services equivalent to KRW 95,454,54,545, while the Defendant supplied 24,000 to the KCAB office with 954,546,000.

In addition, from that time until April 23, 2015, the Defendant issued 39 copies of the electronic tax invoice of KRW 2,89,49,08, respectively, to total 39 times, including 1/12, 19, 20, 220, 22, 24-47 of the attached Table 1-1-2, 12, 19, 200 of the total amount of supply in total, 68,973,970,970, and the total amount of supply in addition to 2,89,525,118.

On January 3, 2012, the Defendant supplied K operating a J restaurant at B office with electronic equipment equivalent to KRW 1,90,909,09, not issuing a tax invoice from that time to April 16, 2015, and supplied 1,220 times in total to studio business operators, etc. with goods or services equivalent to KRW 1,980,957,218 in total, as shown in attached Table 2, from that time to April 16, 2015, the Defendant did not issue a tax invoice.

2. Defendant B

The actual representative of the defendant A committed a violation as described in paragraph (1) in connection with the defendant's business.

Summary of Evidence

1. Defendant A’s legal statement

1. Each police suspect interrogation protocol of L or M;

1. Statement of the police concerning L;

1. A written accusation, a written statement, or an additional written accusation;

1. A report on completion of corporate tax investigation, a report on the completion of corporate tax investigation, a report on supplement of actual sales, a statement of value-added tax, a copy of the return on value-added tax, a list of tax invoices by customer, a list of total tax invoices by customer, a list of total tax invoices by customer, a list of total tax invoices by customer, a statement of acquisition of building and depreciable assets, tax invoices, tax invoices, electronic tax invoices, records of daily sales closing, business registration numbers, all certificates of registered matters, sales process-related confirmation, notice on results of tax investigation, details of personal passbook, sales incentives, sales incentives, statement of transaction lists, details of calculation of tax amount, basis for calculation of the amount of tax, books of credit investigation, books of accounts, records of payments for goods, dates of sales, books of accounts, statements of payment for goods, books of accounts, construction permits, statement of transaction records, records of transaction transactions, records of entry and withdrawal transactions, inquiries into the delivery status, documents of confirmation of delivery, installation cost, delivery confirmation, delivery confirmation, estimate

1. Each report on investigation;

Application of Statutes

1. Article applicable to criminal facts;

Defendant A: Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false entry tax invoice and non-issuance of a tax invoice); Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice): Defendant B: Articles 18 and 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false entry tax invoice and non-issuance of a tax invoice); Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice)

1. Selection of punishment;

Defendant A: Imprisonment

1. Aggravation for concurrent crimes;

Defendant A: The former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act: Defendant B: The former part of Article 37 of the Criminal Act (the sum of fines prescribed for each crime under Article 20 of the Punishment of Tax Evaders Act)

1. Suspension of execution;

Defendant A: Article 62(1) of the Criminal Act

1. Order of provisional payment;

Defendant B: Reasons for sentencing under Article 334(1) of the Criminal Procedure Act

[Extent of Recommendation] Basic Area of Type 1 (less than 3 billion won) such as the receipt of a false tax invoice (6-1 year)

【Special Convicted Person】

【Determination of Sentence】

○ favorable circumstances

The Defendants did not have any property profit acquired directly, such as tax evasion by issuing a false or false tax invoice to the credit rating company, and Defendant A paid the unpaid tax on the portion for which the credit rating company received the input tax deduction, and Defendant A was the first offender without any previous record. The unfavorable circumstances are unfavorable to ○.

- falsely or falsely entered tax invoices and non-issuance of tax invoices have been committed for a long time without a small size, and even though tax offenses have been discovered and thus, they have been processed in the omission of value-added taxes by the Bank of Korea for a long period of time.