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(영문) 인천지방법원 부천지원 2014.10.16 2014고단1313
조세범처벌법위반
Text

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 100 million, respectively.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

A is the representative director of 'B Co., Ltd.' located in 301, 908, office building 301, office building 308, office building B, and Defendant B Co., Ltd. is a corporation with the purpose of semiconductor manufacturing, designing, and selling semiconductors.

1. For the purpose of Defendant A’s “F”, a subsidiary supplying semiconductors, etc. to “B”, was placed in a financing shortage, and the actual transaction amount is lower than the actual transaction amount, or received from the said “F” and its trading company, a tax invoice stating false supply value in which there is no transaction itself, and subsequently, remitted cash corresponding thereto, and finally “F of a stock company” to enable the “F” to use it for the company’s operating fund.

A. In the office of “B” around April 25, 201, the actual supply price of goods supplied by the said company from “AB” around the said temporary closure is KRW 5,88,153, but the supply price was returned to KRW 100,90,00,000, while the actual supply price of goods supplied by the said company from “ABE” was received from the said “ABE” and the list of crimes in attached Form from the said temporary closure to June 30, 2013.

1. 22 copies of the tax invoice in which the value of supply in the aggregate amount of KRW 2,827,691,639, as described, has been additionally entered, and

B. In the office of “B” on January 12, 201, the fact is that the said company did not receive goods or services from “AB” around the said temporary closure, and the tax invoice stating false value as if the goods were supplied amounting to KRW 60,000,000 was received from “AB” as well as the tax invoice stating false value from the said “AB” from the said temporary closure to September 29, 2012.

2. The supply value of KRW 2,330,971,80 in total as indicated was received or issued 20 copies of the tax invoice stating in falsity.

2. Defendant B Co., Ltd. is the representative director of the Defendant as set forth in the above 1.

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