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(영문) 서울남부지방법원 2015.11.03 2014고합320
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant

A shall be punished by imprisonment for 8 months and by a fine of 450 million won, and Defendant B shall be punished by a fine of 100 million won.

Reasons

Punishment of the crime

Defendant

A is the representative of Defendant B, and Defendant B is a corporation established for the purpose of information and communications construction business, network equipment sales and installation business.

1. Defendant A

A. Although the Defendant did not supply goods or services to F Co., Ltd. with whom E is the representative director, the Defendant issued a tax invoice of an amount equivalent to KRW 67,520,925 on July 7, 2009, including the issuance of a tax invoice of an amount equivalent to the supply price of KRW 67,520,925, to the above F, and from July 7, 2009 to December 15, 2010, and issued 39 copies of the tax invoice of an aggregate amount of KRW 2,082,614,127, for profit-making purposes, notwithstanding the fact that he did not supply the goods or services to F, as shown in the attached list 1.

B. The Defendant was issued 40 copies of a tax invoice of KRW 67,185,00 in total supply value from H on July 7, 2009, including a tax invoice of KRW 67,185,00 from July 7, 2009 to December 15, 2010, for the purpose of profit-making, even though he did not have received any goods or services from H, as shown in the separate crime list 2, even though he did not have received any goods or services, the Defendant received 40 copies of a tax invoice of KRW 2,07,93,693 in total for profit-making purposes.

2. The Defendant B, a representative of the Defendant, received a tax invoice stating false facts in spite of the absence of the supply of goods or services, as described in paragraph (1) of the above Article, with respect to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. Legal statement of witness E;

1. A written accusation;

1. Application of the Acts and subordinate statutes of each tax invoice, detailed statement of transactions and detailed statement;

1. Article applicable to criminal facts;

A. Defendant A: Article 8-2(1)2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and tax evasion.

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