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(영문) 대구지방법원 서부지원 2014.08.07 2014고합64
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant shall be punished by imprisonment for a term of two years and a fine of two thousand won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

"2014 Gohap64"

1. The Defendant, along with D, committed a joint crime, was a person who operated the “F” from February 20, 201 to December 2, 201, under the management of the “F” in Busan-si E from February 20, 201 with D, etc. to the lower police.

Defendant and D, etc. are relatively high compared to the general scrap metal at KRW 8,000 or KRW 10,000 per kilogramg, so they have been well aware that they traded large volume of waste glass by abusing that the value-added tax is high, while trading the total amount of cash transactions in order not to pay value-added tax, and concealing transactions by failing to keep evidentiary materials.

In addition, the Defendant and D et al. knew that even if the closed interest is traded in a voice, if the supply is made to the refining company or exporters, etc., a normal tax invoice should be issued to the relevant company. As such, the Defendant and D et al. knew that all of the closed interest should be purchased without a tax invoice, but if the purchased closed interest is sold, an appearance was made that the seller would normally issue the sales tax invoice so that it would be entitled to the deduction of value-added tax-related purchase in a normal manner. As such, the Defendant and D et al. knew that all of the criminal liability for tax evasion should be needed.

The Defendant, along with D, sold the waste glass directly to a refining company, etc. through the “dice pumps,” etc., and sold the waste glass to a total of 11 sales offices, including the issuance of a false tax invoice of KRW 95,969,00 from July 12, 201, as if he/she sold the waste glass equivalent to KRW 95,969,00 to the “D” in the “F” around July 12, 201, although there was no substantial waste glass transaction.

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