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광주지방법원 순천지원 2018.05.24 2018고단108

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 20,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Reasons

Punishment of the crime

1. On January 31, 2015, B, the actual operator of B, who issued a false tax invoice, did not supply goods or services to D at the Defendant’s office located in C at the time of loan, issued a false tax invoice as if he supplied goods or services equivalent to KRW 18,090,544 to D, and from that time, issued a false invoice of total amount of KRW 1,179,855,946 in total on 70 occasions as described in the attached list of crimes (1) from that time until June 30, 2016.

2. Although the actual operator B of the Defendant who was not issued a tax invoice supplied 10,608,00 won to the F gas station located in the former North Korean-gun E at the Defendant’s office located in Yong-si on April 23, 2016, he/she did not issue the tax invoice corresponding thereto. As described in the attached Table (2) from June 2, 2015 to June 16, 2016, he/she did not issue the tax invoice equivalent to the total amount of KRW 1,337,84,140 over 119 times in total.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against B;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act (the receipt of each false tax invoice) concerning the crime, Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act (the receipt of each false tax invoice), Articles 18 and 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of each tax invoice);

1. The former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act for the increase of concurrent crimes;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;