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(영문) 광주지방법원 2018.10.26 2018고단2847
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for three years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

[criminal record] On December 12, 2014, the Defendant was sentenced to six years of imprisonment with prison labor due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Yongsan-gu District Court's High Court's High Court's High Court's High Court's High Court's High Court's High Court's High Court's High Court's High Court's Decision on June 19, 2015. On January 12, 2017, the Defendant was sentenced to imprisonment with prison labor for five months

[Criminal facts]

1. Receipt of false tax invoice;

A. On July 8, 2013, the Defendant was issued a copy of a tax invoice with the amount of KRW 343,181,819 on the date of preparation, regardless of the fact that the Defendant had not received the goods, such as vehicles, from (state) D, June 28, 2013, and the supplier’s trade name (state), D, and the supplier’s trade name (state), 343,181,819.

B. The Defendant was issued one copy of the tax invoice with the value of KRW 90,114,546 on June 28, 2013 on the date of preparation, although the Defendant did not have received the goods such as vehicles from D, and the fact was not having received the goods such as vehicles from D. However, the Defendant was issued one copy of the tax invoice with the value of the goods as KRW 90,114,546.

(c)

Defendant was issued a tax invoice with the value of KRW 274,545,455 on June 28, 2013 and the date of preparation, regardless of the fact that the Defendant had not received the goods, such as vehicles, from D, even though there was no fact that the goods, such as vehicles, were supplied from D., the Defendant was issued a tax invoice with the value of the goods as KRW 274,545.

(d)

Defendant was issued a tax invoice with the value of KRW 356,622,364, on June 28, 2013, and on June 28, 2013; and on June 22, 2013, the supplier’s trade name was (ju), D, and the supplier’s trade name was (ju), c, and 356,62,364.

2. Issuing a false tax invoice;

A. On July 15, 2013, the Defendant: (a) at the place indicated in paragraph 1 around July 15, 2013; and (b) notwithstanding the fact that the Defendant supplied E with the goods, such as vehicles, to E, the date of preparation is July 15, 2013 and the name of the supplier.

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