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(영문) 대구지방법원 2013.10.11 2013고단4444
조세범처벌법위반
Text

Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 10,000,000 won.

However, the defendant A.

Reasons

Criminal facts

Defendant

A is the representative of Daegu Northern-gu D, and the defendant B is a corporation established for the purpose of repairing the sales of computer devices.

1. Defendant A

A. From August 2008, the Defendant sold the computers and peripheral devices equivalent to KRW 58,649,182 in supply value to E Representative F and did not issue sales tax invoices, and sold KRW 1,039,509,559 in total of supply value over 19 times from around that time to March 2012, as shown in the attached crime list (1) in attached Table (1), and did not issue sales tax invoices equivalent to KRW 748,60,559 among them.

B. From March 2009, the Defendant sold computers and peripheral devices equivalent to KRW 69,893,636 of the amount of public funds to G Representative H at the above B office and did not issue sales tax invoices, and the Defendant did not issue sales tax invoices over six occasions from around that time to May 201, as shown in the attached crime list (2).

C. Around September 5, 2008, the Defendant issued 1 copy of the sales tax invoice in an amount equivalent to KRW 8,545,455 to an I Co., Ltd., even though the Defendant had not supplied goods or services equivalent to KRW 8,545,45, and issued 1 copies of the sales tax invoice in an amount equivalent to the same amount from around that time to August 31, 2011, as shown in the list of crimes (3) in attached Table 20 to 3 companies, respectively.

On August 30, 2008, the Defendant in collusion with K’s representative at the above B office, and did not receive purchase tax invoices in the amount equivalent to KRW 7,060,90 from the above K’s supply value, and did not receive purchase tax invoices. From around that time to November 29, 201, the Defendant did not issue purchase tax invoices equivalent to KRW 59,145,363 of the total supply value at nine times, as shown in the list of crimes (4) of the attached Table, from around that time to November 29, 201.

2. The defendant B is the representative of the defendant at the above date, time and place.

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