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(영문) 서울중앙지방법원 2018.01.04 2017고합1107
특정범죄가중처벌등에관한법률위반(조세)
Text

Defendant

A shall be punished by imprisonment with prison labor for eight months, by a fine of one hundred thousand won,00,000 won.

However, the defendant A.

Reasons

Punishment of the crime

[Criminal Records] Defendant A was sentenced to a suspended sentence of one year on September 28, 2017 for violating the Labor Standards Act at the Seoul Central District Court on September 20, 2017 and the judgment became final and conclusive on September 28, 2017.

[ criminal facts] Defendant B is a corporation whose purpose is indoor interior interior interior interior construction business, and Defendant A is the representative director of the corporation B, who exercises overall control over the above company’s business, such as fund management.

No invoice under tax-related Acts for added value shall be issued or received without supplying or receiving goods or services.

1. Defendant A

A. On October 10, 2014, the Defendant received a false tax invoice stating that he/she received goods or services equivalent to KRW 109,090,90,909, even though he/she did not receive goods or services, for profit-making purposes at the E office located D, the Defendant was issued a false tax invoice stating that he/she received goods or services equivalent to KRW 109,09.

According to the evidence duly adopted and examined by this court from the above day to May 15, 2015 without a transaction of goods or services for profit, the Defendant appears to have issued all the tax invoice issued by Defendant A by means of electronic tax invoice as seen above. Since it is obvious that the “simplified tax invoice” in the attached Table 1, 4, and 9 attached to the indictment is an obvious clerical error, it shall be revised to “electronic tax invoice” in all as shown in the attached Table 1, 4, and 9.

As shown above, the total amount of KRW 1,389,690,90,909 was issued with a tax invoice and revised tax invoice.

B. On July 14, 2014, the Defendant issued a false tax invoice, even though there was no fact that he had supplied goods or services to G for profit at the office B located in Seocho-gu Seoul Metropolitan Government F, the Defendant is equivalent to KRW 97,237,700 of the supply price.

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