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(영문) 인천지방법원 2016.12.22 2016고단7110
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for four months and by imprisonment for six months.

However, this decision is delivered to the Defendants.

Reasons

Punishment of the crime

No tax invoice under the Value-Added Tax Act shall be issued without being supplied with or being supplied with goods or services, and no tax invoice by buyer under the Value-Added Tax Act shall be submitted to the Government by entering false matters therein.

Defendant

A is a business operator of the D Company in Bupyeong-gu Incheon Metropolitan City, and Defendant B is a person who exclusively takes charge of contracts and calculations related to water-related construction of the said D Company, and operates A and the said D Company together.

1. On January 15, 2012, the Defendants issued a false tax invoice to the above D Company’s office, and the fact was that Defendant B and Defendant B were individually entering into a subcontract for the construction of a major complex, such as the Incheon Bupyeong-gu F, and that D Company supplied goods and services to the D Company E, notwithstanding the fact that D Company supplied goods and services, the Defendants issued a false tax invoice in total 16 times from that time to June 30, 2012, including the issuance of a false tax invoice, stating “58,00,000 won” as of the date of preparation in the D Company E, supply price, “58,00,000,000”, “D Company”, “the supplier,” and “E”, and issued a false tax invoice in total of 16 times from that time by June 30, 2012.

2. On July 24, 2012, the Defendants submitted a false list of total tax invoices by customer and submitted a false list of total tax invoices to North Korea, stating the false list of total tax invoices as if they were supplied goods and services to the KON even though they did not supply goods and services to the KEX.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of Acts and subordinate statutes to a report on completion of investigation on data;

1. Defendants of relevant laws on criminal facts: Article 10(3)1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (the issuance of tax invoices by falsity), and the Punishment of Tax Evaders Act.

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