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(영문) 서울중앙지방법원 2017.07.20 2017고단2590
조세범처벌법위반
Text

The prosecution of this case is dismissed.

Reasons

1. The Defendant is a person who is the head of the E-management support department for the five story of the Seocho-gu Seoul Metropolitan Government D building 505.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

Nevertheless, the Defendant, at the above E office on July 7, 2015, issued a tax invoice of KRW 136,363,636 of the supply price as if he was supplied with the goods or services even though he had not received the goods or services from F, and issued a false tax invoice of KRW 1,384,636,363 in total over 12 times during the same period between October 1, 2015 and October 1, 2015.

2. The facts charged in the judgment above may be prosecuted upon an accusation by the Commissioner of the National Tax Service, the Commissioner of the National Tax Service, or the head of a tax office, pursuant to Article 21 of the Punishment of Tax Evaders Act, against crimes falling under Article 10(3)1 of the same Act.

According to the records, the head of the Dongjak Tax Office may recognize the withdrawal of the Defendant’s accusation on June 21, 2017, which was after the instant indictment was instituted.

Therefore, the public prosecution of this case is dismissed in accordance with Article 327 subparagraph 5 of the Criminal Procedure Act.

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