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(영문) 광주지방법원 2016.11.30 2016고단947
조세범처벌법위반
Text

1. Defendant A shall be punished by a fine for negligence of KRW 9,000,000, and Defendant B shall be punished by a fine of KRW 5,000,00.

2. Defendants each of the above facts.

Reasons

Punishment of the crime

To the extent that the facts charged in the indictment are identical to the basic facts and do not actually disadvantage the defendants' exercise of their right to defense, some revisions or revisions were made according to the facts that can be recognized by integrating the following evidence without changing the indictment:

1. Defendant B, along with D, issued false tax invoices to Limited Company F (hereinafter “F”) in the name of E, and received an amount equivalent to 10% of the value of supply as set out in the tax invoice from G operating the said (oil) F, and offered to H Co., Ltd. (hereinafter “H”) an amount equivalent to 10% of the value of supply and to receive false tax invoices.

According to the above public offering, Defendant B obtained from D the certificate of business registration of E, passbook, seal, and authorized certificate, and issued 8 tax invoices (amounting to KRW 540 million in total) to F as shown in attached Table 1, as shown in attached Table 1, in fact at the J office located in Gwangju Northern-gu I on September 10, 2013, without having supplied the goods or services to E (oil) in spite of having not supplied the goods or services, Defendant B issued a tax invoice stating that he supplied the goods or services equivalent to KRW 60 million in value to E (oil).

In fact, around September 24, 2013, E received a tax invoice stating that there was no supply of goods or services equivalent to 30 million won in supply value from E (State) H, but (State) H was supplied with goods or services equivalent to 30 million won in supply value.

As a result, Defendant B, in collusion with D, issued 8 copies of the tax invoice to the said company even though there was no fact that the goods or services were supplied to F, and received 1 copy of the tax invoice from the said company even though there was no fact that the goods or services were supplied to H.

2. Defendant A is jointly with Defendant D.

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