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(영문) 서울중앙지방법원 2017.11.02 2017고합985
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
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A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

On April 9, 2016, the Defendant: (a) obtained a proposal from a person whose name is unknown (one name “C”); (b) obtained a business operator’s registration and consented to the issuance of tax account statement from the business operator to the business operator; and (c) obtained a registration of the business operator with the trade name “D” on April 20, 2016; and (d) issued a false tax account statement in collusion with C during the total amount of KRW 6,270,000 for the supply price and KRW 6,270,000 for the clothing and miscellaneous supply, as if the Defendant were to prepare and issue a false tax account statement from April 20, 2016 to December 2, 2016; and (b) issued a false account statement in collusion with C during the period from April 20, 2016 to June 9, 2016 to 308, 2008, 308,000 won.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. Each written answer;

1. Application of statutes on business registration certificates, such as a written accusation, a written report on the conclusion of the investigation into data, each tax invoice, the Kakao Stockholm content, the details of account transactions, etc.;

1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, and both imprisonment and fines) concerning the crime;

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

1. Article 70(1) and (2) and Article 69(2) of the Criminal Act (the conversion into KRW 1,300,000 per day) to the detention in a workhouse;

1. Article 62(1) and (2) of the Criminal Act (with respect to imprisonment, consideration in favor of the reasons for the following sentencing)

1. Articles 59(1) and 59(2) of the Criminal Act of the suspended sentence (a fine: 390,000.)

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