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(영문) 인천지방법원 2017.11.23 2017고합311
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

A defendant shall be punished by imprisonment for not less than one year and six months.

Reasons

Punishment of the crime

The Defendant registered a high-speed railway retail business operator with the trade name of "E" using Gwangju City D and 1 story as his/her place of business.

person is a person.

"2017 Gohap 311"

1. The portion concerning the issuance and receipt of false tax invoice;

A. On February 27, 2015, the Defendant issued a tax invoice with the content of supplying waste Dong, etc. equivalent to KRW 78,105,90 from the supply price to the above E office (ju) around February 27, 2015, and issued 3,10,18, 26, 27, 32, 33, 34, 35, 43, 43, 86, 98, 110, 118, 119, 135, 145, 146, 157, 167, 169, 17, 173, 175, 179, 173, 294, 363, 47, 3638, 47, 47, 3636, 47, 47, 294, 3638, 294

B. On February 24, 2015, the Defendant received a tax invoice of KRW 165,056,00 from the above E office and received a tax invoice of KRW 165,000 from the supply price although he/she did not have received the waste Dong, etc. from the Noon metal (ju), and around that time, he/she received 18 copies of the false tax invoice as shown in the separate crime list 2, except for the remaining parts 1,3,12,16 re-paid in the separate crime list 2, from around that time to December 28, 2015.

2. On July 25, 2015, the Defendant filed a final return on the value added tax on E at the Gyeonggi- Gwangju Tax Office on July 25, 2015, the Defendant stated that “F (States) M& has supplied tax invoice 39, supply price of KRW 1,710,622,80 in an invoice to F (States) M&, although he did not have supplied the closure, etc. to E, although he did not have received the closure, etc. from E was supplied, the Defendant stated that “The Defendant supplied the closure, etc. equivalent to KRW 1,710,62,80 in the supply price of tax invoice” on the list of the gold invoices at each purchase place. Although E had not received the closure, etc. from E, the Defendant stated that “The tax invoice 9, the supply price of tax invoice 696,32,90,00 won” on the list of gold invoices at each purchase place.

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