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(영문) 서울중앙지방법원 2013.09.12 2013고단3845
조세범처벌법위반
Text

Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of KRW 150,000,000 (one hundred million), respectively.

Reasons

Punishment of the crime

The defendant is the representative director of (ju)B in Gangnam-gu Seoul Metropolitan Government G Building 305.

1. Defendant A

A. On July 31, 2008, the Defendant was issued from H a tax invoice of 2 million won as if the Defendant leased the shop rent to H, even though (a) B had not leased the shop from H by the State; and (b) the said company leased the shop rent to H.

Accordingly, the Defendant, as seen above, did not receive goods or services from the time when he received a tax invoice, and did not receive goods or services from October 31, 2010, and received 11 copies of tax invoices equivalent to the total value of 557,291,50 won, from that time, from that time, as shown in attached Table 1.

B. On July 31, 2008, the Defendant was issued a tax invoice of 2.5 million won as if he received equipment equivalent to 2.5 million won, even though B merely received equipment equivalent to 1.5 million won from I, in fact, from the State B’s office.

Accordingly, as shown in the attached Table 2, the Defendant, as seen above, was issued a tax invoice in which the Defendant conspireds 111 times from that time to January 18, 201, and issued 111 copies of the tax invoice in which the total value of supply was falsely indicated as KRW 1,427,00,000,000, from that time.

C. On January 31, 2009, the Defendant: (a) at the above Jeju Office, (b) the fact was merely leased the key amount equivalent to KRW 900,000 from KRW 1,842,291,50,000 from that time on 94 occasions until January 18, 2011; (b) each of the tax invoices of KRW 1,842,291,50,00 in total of the false supply value was issued from that time, as described in the attached list 3, as if the Plaintiff leased the key amount equivalent to KRW 2,90,000,000 from KRW 1,842,00 from that time to that of January 18, 2011; and (c) each of the above false entry and settlement was made in each of the accounting books for each taxable year, around March 31, 201.

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