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(영문) 광주지방법원 2016.01.22 2015고합235
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant

A Imprisonment for one year, each of the defendants B and C shall be punished by a fine of 15,00,000 won.

(b).

Reasons

Punishment of the crime

From May 6, 2013, the Defendant: (a) from around 2013 to May 6, 2013, expressed his mind to receive or issue a false tax invoice, etc. to a person who actually runs a corporation I (K) for the purpose of producing multiple fertilizers in Gwangju Northern-gu H and headquarters 1803; (b) and (c) to de facto operate such corporation’s purchase, sale size, etc.; and (d) to use it for business receipt, etc.

1. The Defendant received tax invoices (violation of Article 10(3)1 of the Punishment of Tax Evaders Act) without being supplied with goods or services (violation of Article 10(3)1 of the Punishment of Tax Evaders Act) on or around August 20, 2013, even though the Defendant did not receive goods or services from Company B (business registration number L): (a) on the date of issuance; (b) on August 20, 2013; (c) on the basis of the date of issuance; (d) the supplier; (b) the supplier; (c) the supplier; (d) the supplier; (d) the supplier; (d) the supplier; (e) the supplier; (e) the supplier; (e) the supplier; and (e) the supplier; and (e) the tax invoices in the same manner from that time until June 25, 2014; and (e) was issued a false invoice of tax amounting to KRW 1,391,631,400 on a total amount of 21 occasions, as shown 1.

2. The Defendant received a false tax invoice (violation of Article 10(2)1 of the Punishment of Tax Evaders Act) in a manner that around August 7, 2013, the Defendant received the supply of goods or services from the J office of the Co., Ltd. in a manner that, in fact, the amount of the supply received from the supply of the goods or services under the Value-Added Tax Act would be deducted. The actual supply price was 6,003,00 won, which was issued on August 7, 2013; the supplier’s “(state)B”; the supplier’s “(state) J”; the supply price was 10,05,00 won; and the supply price was issued one copy of the tax invoice written in falsity from that time until June 30, 2014; and the tax invoice was issued in a total amount of 28 times, including the supply price of the goods or services, 39,57,000 won in attached Form 2.

3. Goods or.

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