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(영문) 서울중앙지방법원 2018.08.23 2018고정1544
조세범처벌법위반
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Defendants shall be punished by a fine of seven million won.

Defendant

B If the above fine is not paid, 100,000.

Reasons

Punishment of the crime

Defendant

B is the representative director of corporation A, and the defendant corporation A is a corporation established for the purpose of construction business.

1. On January 29, 2016, Defendant B issued a false tax invoice amounting to KRW 55,00,000,000, to “the Plaintiff,” a rental business operator, regardless of the fact that he/she supplied goods or services to “the Plaintiff,” a rental business operator, in the office A located in Gangnam-gu Seoul Metropolitan Government.

In addition, from that time until July 29, 2016, the Defendant issued 13 copies of the total amount of tax invoice equivalent to KRW 739,874,00 in total to “D et al.” and “E et al.,” a rental business operator, as described in the list of crimes in the attached Table of Crimes.

2. Defendant A Co., Ltd. issued a false tax invoice as above in relation to the Defendant’s business at the same time and at the same place.

Summary of Evidence

1. Defendant B’s legal statement

1. A written accusation by the head of the tax office having jurisdiction;

1. A report on the completion of data investigation;

1. Application of Acts and subordinate statutes to each electronic tax invoice;

1. Defendant B: Article 10(3)1 of the Punishment of Tax Offenses Act; Article 10(3)1 of the Punishment of Tax Evaders Act; Article 18 and Article 10(3)1 of the Punishment of Tax Evaders Act; and Article 10(3)1 of the Punishment of Tax Offenses Act; and the choice of fines;

1. The Defendants subject to aggravated concurrent crimes: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act with respect to each of the crimes as indicated in the holding) does not apply with respect to aggravated restrictions on concurrent crimes by fines. Each of the offenses Nos. 1, 2, 4, and 6 of the annexed Table of Crimes shall be KRW 600,000,000,000,000,000 won for each of the offenses of Articles 37 and 37 of the Criminal Act, and KRW 8,10,000,000,000 won for each of the instant crimes of Articles 8, 10, and 11 of the Punishment of Tax Evaders Act, and KRW 1,00,000,000 for each of the offenses of Articles 1, 38(1)2, 4, and 500,000 won.

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