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(영문) 서울남부지방법원 2018.04.12 2017고단1394
조세범처벌법위반
Text

Defendants are not guilty. The summary of the judgment against the Defendants is publicly announced.

Reasons

1. The summary of the facts charged in the instant case is a corporation established for the purpose of the maintenance, manufacturing, processing, and sales business, ice manufacturing and sales business, etc., while serving as the head of the business division of B from January 2012 to December 2014, and as the head of the headquarters from January 2015, Defendant A serving as the head of the business division of B; and as the head of the headquarters from January 2015, Defendant B is a corporation established for the purpose of the maintenance, manufacturing, and sales business.

1. No person may issue a tax invoice under the Value-Added Tax Act or supply goods or services, and do not issue a tax invoice under the Value-Added Tax Act, without being supplied with or being supplied with goods or services;

A. On May 31, 2012, the Defendant issued a false tax invoice via (11),853,000 won in the value of the supply, as if he/she did not supply goods or services to the Party (State) at the B’s office located in Yeongdeungpo-gu Seoul Metropolitan Government (Seoul), and issued 35 copies of the tax invoice equivalent to KRW 2,50,154,205 in the value of the supply from March 31, 2015, including the issuance of one copy of the tax invoice under the Value-Added Tax Act, from that time to March 31, 2015.

B. Although the Defendant supplied a mixture of 11,853,00 won, a mixture of the supply price of 11,853,000 won, and ices, etc. to the distribution center in the foregoing office at the same time on March 31, 2015, the Defendant, as shown in the preceding paragraph, did not issue a tax invoice under the Value-Added Tax Act from that time until March 31, 2015, even though he supplied goods equivalent to 2,50,154,205 won to the distribution center in the system of TS P&P system, as shown in the attached Table (2), did not issue 35 copies of the tax invoice accordingly.

2. The defendant B, who is the defendant's employee, is about the defendant's business.

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