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(영문) 서울중앙지방법원 2017.05.29 2017고합54
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

The defendant shall be innocent.

Reasons

1. The Defendant is the representative director of the mobile phone wholesale chain Co., Ltd. D (hereinafter “D”) in Gangnam-gu Seoul Metropolitan Government Building C.

No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services for profit.

On January 2, 2015, the Defendant was issued a false tax invoice consisting of 169,860,000 supply price as if D had not been supplied with goods or services from E, etc., at the above D office around January 2, 2015. From that time, until September 11, 2015, the Defendant was issued a false tax invoice consisting of the total amount of 11,329,856,000 supply price from E, etc. over 194 times, as stated in the daily list of crimes in attached Table 1 for profit-making purposes.

On February 9, 2015, the Defendant issued F a false statement of tax amount equivalent to 170,697,000 of the supply price, from that time until October 11, 2015, 112 times in total, as shown in the List of Crimes 2, as shown in the separate sheet of crimes 11,483,315,976, a false statement of tax amount equivalent to 11,483,315,976, in total, as shown in the list of crimes 2, to F, as if D had not supplied goods or services to F (hereinafter “F”).

2. The summary of the defendant's and his defense counsel's assertion recognizes the fact that each tax invoice was issued or issued as stated in the facts charged, but the defendant does not recognize the facts charged because he received each tax invoice after real transactions with E, G, H, F, etc.

3. It is proved that the Defendant received or issued a false tax invoice without supply of each goods or service as stated in the facts charged only by the legal statements and evidence submitted by the public prosecutor of the witnesses I, J and K as well as the respective statutory statements and evidence submitted by the public prosecutor.

It is difficult to see otherwise, and there is no other evidence to acknowledge it.

4. Conclusion.

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