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(영문) 춘천지방법원 영월지원 2015.01.29 2014고합41
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendants shall be punished by imprisonment for one year and six months, and a fine of fifteen thousand won,00,000,000 won.

The above fines are imposed by the Defendants.

Reasons

Punishment of the crime

C From June 27, 2012, as the trade name of “stock company E” (hereinafter “E”) from around 10, 2012 to around 2012, the first seller is the so-called “large Carbon Company E” (no purchase is made, and thus a short-term discontinuance is made without paying a high-amount tax due to sale) and the so-called “ducing company” connecting a seller with a so-called “signing company that serves as a final seller.” Defendant B is a person who is in charge of financial affairs and issuance and receipt of false tax invoices in the name of “E” and Defendant A is a husband of F under the name of “E,” and Defendant A is a person who is in charge of closed-dong management business.

1. No person who issues a false tax invoice shall issue or obtain a tax invoice under the Value-Added Tax Act for profit without supplying or being supplied with goods or services;

Nevertheless, in collusion with C, the Defendants sold the waste dong to the actual buyer; E sells the same at the office of this case, regardless of the purchase and sale of waste dong, and E purchases and sells the same to the actual buyer. However, C is to receive the price from the actual end-dong seller, and the Defendants are to receive part of the said price from C. From July 2, 2012 to November 10, 2012, E issued a tax invoice of KRW 49,107,112,830 in total sales revenue under the name of E, such as E, G Co., Ltd. (hereinafter “G”), H, H, and I, as indicated in the list of crimes, as if it were sold to the so-called signboard company, such as G (hereinafter “G”), H, and I, as indicated in the list of crimes.

2. No person who prepares a false list of total tax invoices shall submit to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act for the purpose of profit;

Nevertheless, there is a need to do so.

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