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(영문) 광주지방법원 해남지원 2017.01.26 2016고단247
조세범처벌법위반
Text

Defendant

A Imprisonment for 10 months, the defendant B farming association corporation, C farming association corporation, and D farming association corporation shall be punished by a fine for 7,000.

Reasons

Punishment of the crime

Defendant

B An agricultural partnership is a corporation established for the purpose of processing and selling agricultural products; Defendant C’s agricultural partnership is a corporation established for the purpose of producing and distributing wild flowers, etc.; Defendant D’s agricultural partnership is a corporation established for the purpose of promoting environment-friendly agriculture, etc.; Defendant A is a person in charge of tax affairs of the corporation upon delegation by the representative director of each of the above corporations.

"2016 Highest 247"

1. Defendant A

A. On January 2013, the Defendant issued a false invoice of KRW 525,718,00 in total 10 times, as shown in attached Table 1, 525,718,00 in total, as shown in the following: (a) the Defendant issued an invoice of KRW 29,00,000 in supply price as if C agricultural products were supplied to F even though C had not been supplied with agricultural products to F; and (b) the Defendant issued ten copies of the invoice of KRW 525,718,00 in total by the same method, as CF supplied to F.

2) On January 2013, the Defendant issued 10 copies of the invoice of KRW 44,480,00 in total supply amounting to KRW 444,480,00 in the same method, as in [Attachment 1]-1] and 20, as in [Attachment 1] as in the case of the supply of agricultural products, as if the Plaintiff supplied the agricultural products to G even though the farming association corporation did not supply the agricultural products to G, and issued 10 copies of the invoice of KRW 44,480,00 in total, as in [Attachment 1] and 20.

3) On January 2014, the Defendant issued an invoice of KRW 34,590,00 in the supply price as if he/she supplied agricultural products to G even though he/she did not supply agricultural products to G, and the supply price is the same in the same way over 12 times, such as [Attachment 1] 21 through 32 [Attachment 1].

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