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(영문) 대구지방법원 서부지원 2017.04.13 2017고단61
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant was sentenced to six months of imprisonment with prison labor and two years of suspended execution on April 15, 2016 to the violation of the Punishment of Tax Evaders in the Seo-gu District Court Seo-gu Branch Branch of the Daegu District Court, which was sentenced on April 15, 2016 to the textile export and import company with the trade name of “E” in “E”, and is currently under the grace period after the said judgment became final and conclusive on the 23th of the same month.

1. Violation of the Punishment of Tax Evaders Act relating to “E”

(a) When a person who issues a false tax invoice has supplied goods or services, he/she shall issue a tax invoice according to the value of the supply, enter false matters in the invoice, and shall not issue a tax invoice pursuant to the added-value tax law instead of supplying goods or services;

Nevertheless, on January 22, 2013, the Defendant issued an invoice of false tax amounting to KRW 92,150,000 in total seven times, such as the list of crimes in the attached Form (1) and issued false tax invoice of KRW 965,511,400 in total four times in total, even though he/she supplied textile amounting to KRW 776,00 against the support corporation.

(b) No person who receives a false tax invoice shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, the Defendant, at the above E office on January 24, 2013, did not receive the goods or services from E EEX, but did not receive the goods or services, and the fact is false in the amount equivalent to KRW 91,200,000 in total 23 times from January 24, 2013 to June 5, 2014, including the receipt of one copy of the tax invoice stating as if the goods or services were supplied.

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