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(영문) 대구지방법원 2018.07.13 2018고합32
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

The defendant shall be exempted from punishment.

Reasons

Punishment of the crime

[criminal record] On July 11, 2012, the Defendant was sentenced to two years of imprisonment and a fine of three billion won by committing a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices, etc.) at the Busan High Court, and the said judgment became final and conclusive on August 19, 2013, and was sentenced to six months of imprisonment and a fine of four hundred million won by the same crime in the Port Branch of the Daegu District Court on August 19, 2013, and the said judgment became final and conclusive on April 10, 2014.

[2] The Defendant, while running a gas station in the so-called manner to prevent the so-called return of oil customers, committed a loss, such as increase in oil value, and conspired to establish and operate so-called so-called oil-free oil distributors as well as to establish and operate so-called so-called so-called oil-free corporation, as a oil-free oil distributor, and to use the same in so-called oil-free transactions.

No person shall submit to the Government a sum table of accounts of individual tax invoices by customer under tax-related Acts of added value-added without being supplied or supplied with goods or services on a false basis.

1. The Defendant in collusion with D on January 25, 201, filed a return of value-added tax for the second period of 2010 with respect to F Co., Ltd. at the Dong Busan District Tax Office located in two-lane 7, Ulsan-gu, Ulsan-gu, Seoul District Court on January 25, 201 for profit, and the fact is clear in light of the following: (a) although there was no supply of oil equivalent to KRW 2,058,727,279, the supply price of which was 2,07,345,456, the supply price of which was 2,787,45,456, the supply price of which was 2,787, and the supply price was 360,361, 367, 377, etc., of the supply price of the daily list of crimes listed in the separate list of crimes.

Therefore, the indictment shall be corrected without modification of the indictment.

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