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(영문) 서울남부지방법원 2016.09.07 2016고단2684
조세범처벌법위반
Text

Defendant

B Imprisonment for six months, each of whom shall be punished by a fine of 5,000,000 won for the construction of defendant corporation A.

, however, the defendant.

Reasons

Punishment of the crime

Defendant

B On August 29, 2014, the Seoul Southern District Court sentenced the suspension of the execution of two years to six months of imprisonment for fraud, which became final and conclusive on September 6, 2014.

Defendant

B was actually operated by Defendant A from September 3, 2012 to December 31, 2013, and Defendant A Construction Co., Ltd is a corporation established for the purpose of housing construction implementation and construction business on the second floor of Seocheon-gu Seoul Special Metropolitan City G2.

1. Defendant B

A. A. On July 5, 2013, the Defendant issued a false tax invoice at the above A Construction Office, and the Defendant issued seven false tax invoices worth KRW 1,250,000,000 in total, as shown in the separate sheet of crime (1), from around that time to September 30, 2013, even though there was no fact that Sungdong 2 supplied goods or services to the Escke system, Sungdong-gu, Seongdong-gu, Seoul, 281-16, 1201.

B. Notwithstanding the fact that the Defendant received false tax invoices around July 19, 2013, the Defendant was supplied with goods or services at the above A Construction Office, and the fact was issued three copies of false tax invoices worth KRW 770,531,080,080 in total, as stated in the separate sheet (2) from July 22, 2013, as if he were to supply services equivalent to KRW 270,000,000, in spite of the fact that he was not supplied with goods or services from the East-gu Seoul Metropolitan Government 454-9 Nado Building 2, Gangnam-gu, Seoul.

2. The Defendant A Construction Co., Ltd. issued seven false tax invoices equivalent to the total value of KRW 1,350,000,000 as shown in the annexed List of Offenses, without supplying goods or services to the Defendant, which is the de facto representative of the Defendant’s business, and without being supplied goods or services.

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