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(영문) 춘천지방법원 원주지원 2019.05.23 2017고합55
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

A defendant shall be punished by imprisonment for one year.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who operates “C gas station” and “E gas station” in “C gas station” in “C gas station” and “D.”

1. Violation of the Punishment of Tax Evaders Act;

A. 1) Any person who violates Article 10(3) of the Punishment of Tax Evaders Act shall not issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied goods or services, and shall not submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by falsely stating the sales and purchase tax invoice under the Value-Added Tax Act. Nevertheless, the Defendant shall not issue a tax invoice in February 2, 2014, including submission of a false tax invoice equivalent to KRW 4,00,000 to the tax office of the buyer by buyer after issuing a false tax invoice at the E station around February 2014, and submit a false tax invoice in total from February 2014 to February 2015, including submission to the tax office of the list of crimes listed in the separate sheet I, and submit a false tax invoice to the tax office of the buyer by buyer.

Nevertheless, the Defendant issued a tax invoice of an amount equivalent to KRW 5,00,000 by falsely stating the supply value, etc. in G at the E gas station around February 2014, including submitting a tax invoice of an amount equivalent to KRW 5,009,00 to the tax office, and issued a tax invoice of an aggregate amount of KRW 1,10,000 by falsely stating the supply value, etc. from February 2, 2014 to January 2, 2016, as shown in Annex II of the Crimes List II.

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