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(영문) 부산지방법원 2019.02.15 2018재고합21
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant shall be punished by imprisonment for three years and by a fine for 6,00,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

Subject to the judgment subject to the judgment, 2016Kahap41 criminal facts (Receipt of False Tax Invoice) [the method and structure of the crime committed through the closure of non-data] are intended to have the supplier’s tax invoice supplied from a corporation that can normally be issued in order to obtain the deduction of value-added tax. As such, business entities who intend to sell non-data free from the waste for the purpose of tax evasion play a role in preventing the so-called “signing company” (the “signing company” in this case and the “F” in this case) that directly issues purchase data to the company for the purpose of disguised trade with no tax-related normal transaction, and the so-called “exploing company” (the “F” in this case) that is an individual business entity that supplies data on purchase with the company, and the so-called “exploing company” (the “G” in this case) that is an individual business entity that supplies data on the purchase. Even if the transaction is not the actual sale, it is found that the most abandoned company in sequence in the order of the ending company.

In other words, in fact, they purchase a large volume of waste Dongs from the purchasing companies ( mainly non-data retail stores) to sell them at normal market prices, including value added tax, while selling them to the refining companies. ① A large-scale carbon company issues a false tax invoice with the content that it is supplied at normal market prices to the signboard companies, ② a signboard company issues a false tax invoice with the content that it is supplied at normal market prices to the refining companies. ② A signboard company receives it, ③ a tax invoice with the content that it is supplied at normal market prices, ③ a subcontractor receives a tax invoice with the content that it is supplied at normal market prices, and transfers it to the accounts of a large-scale coal company with the payment of value added tax, and ④ a large-scale coal company plans that do not pay value-added tax, etc. from the beginning, so its purchase declaration is not

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