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(영문) 의정부지방법원 고양지원 2017.02.02 2016고단746
조세범처벌법위반
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A defendant shall be punished by imprisonment for six 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 an operator of the office of the KCAD who operates the non-stock sales business in Gangwon-gun C.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

1. Nevertheless, on March 26, 2013, the Defendant issued a false statement of tax amounting to KRW 798,035,920, in total four times, including the issuance of a false statement of tax as if he/she supplied goods or services equivalent to KRW 190,507,960, although the Defendant did not supply goods or services to E Co., Ltd., the Defendant issued a false statement of tax amounting to KRW 798,035,920, in total, up to March 30, 2013, including the supply price of goods or services equivalent to KRW 190,50,50.

2. On March 26, 2013, the Defendant received a false tax invoice. The Defendant was issued a false tax invoice amounting to KRW 792,98,620 in total four times as shown in the [Attachment Table 2] from March 30, 2013, even though there was no fact that the Defendant received goods or services from F Co., Ltd., without being supplied by F, as if he received goods or services equivalent to KRW 189,30,560 from F., and was issued a false tax invoice amounting to KRW 792,98,620 in total, as shown in the annexed Table 2.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. Each legal statement of the witness H, I, and J;

1. A written accusation;

1. A list of the aggregate table of electronic tax invoices by customer, a list of the aggregate table of tax invoices by customer, and each tax invoice;

1. Application of Acts and subordinate statutes of the joint business contract (F) and account transaction details;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. As to the assertion of the Defendant and the defense counsel under Article 62(1) of the Criminal Act.

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