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(영문) 창원지방법원 2017.11.23 2017고단507
조세범처벌법위반
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A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who operates a test company with the trade name of “B”.

1. On December 13, 2015, the Defendant issued an invoice of tax amount of KRW 30,000,000 from around that time to December 31, 2015, the Defendant issued eight copies of the tax invoice of KRW 251,50,000, total supply price of KRW 251,50,000 from that time to December 31, 2015, as shown in attached Table (1) of the daily list of crimes, although there was no fact that he/she supplied goods or services to D (representative E).

2. On December 15, 2015, the Defendant issued a false statement of tax invoice to F (representative G) and issued four copies of the tax invoice stating false statement in total amount of KRW 203,200,000 as shown in attached Table (2) from around that time to December 31, 2015, although the Defendant did not have supplied goods or services equivalent to the supply price of KRW 71,50,000 to F (representative G).

3. On December 31, 2015, the Defendant, who was not issued a tax invoice, did not issue a tax invoice even though he/she supplied interior services equivalent to KRW 31,181,818 at the foregoing office to Category B (representative I) of Gwangju H.

Summary of Evidence

1. A protocol concerning the examination of the police officers of the accused;

1. A value-added tax return;

1. A copy of an electronic tax invoice;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices) and the selection of imprisonment with labor for each case;

1. Article 37 (former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Code of Aggravation of Concurrent Crimes.

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