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(영문) 대전지방법원 2014.11.27 2014고합145
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant

A's imprisonment with prison labor for each of the crimes of 2014 Ma301, the Decision 2014 Ma145-1 and 2014 Ma33.

Reasons

Punishment of the crime

Defendant A and B were ambiguous to issue and sell a false tax invoice by pretending a transaction of non-ferrous metal between friendships on December 201, 201, and issued and sold a false tax invoice under the name of J from Daejeon-dong-gu, Daejeon-gu, with the trade name of J, and then closed the J around March 2012.

1. The Defendants’ co-principal

A. (State) On May 16, 2012, Defendant B entered Ma in the Gyeonggi-si L as a representative director, and established (State) K on or around July of the same year, Defendant A again proposed large-scale data management to Defendant A, and Defendant A conspired to operate the said (State) K as the representative director on or around November 1, 2012, and to enter Defendant A as the above (State) K as the representative director.

Defendant

A and B around October 25, 2012, around 2012, in the form of 31-16, in the form of the Republic of Korea, (i) K had not supplied goods or services equivalent to KRW 3,725,616,609 to the Republic of Korea (ju), and (ii) K had, upon filing a value-added tax return for the second time in 2012, entered the amount of goods or services in the amount of the value-added tax to be supplied to the Republic of Korea and submitted to the buyer.

Defendant

A and B, including that, from that time until July 25, 2013, submit a list of total tax invoices as shown in attached Table 1, from that time to that of July 25, 2013, the supply price of the total tax invoices to be calculated on the supply price of 5,367,587,100 won, 5,597,024,940 won, and the supply price of the total tax invoices to be calculated on the supply price of the total tax invoices to be calculated on the second half of 2012, on the supply price of 4,936,628,600 won, and the supply price of 1,431,80,390, and the supply price of 5,336,162,570 won, and the supply price of the total tax invoices to be calculated on the total tax invoices to be calculated on the second half of 2012, five,5208,608,313.

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