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(영문) 서울남부지방법원 2020.01.16 2019고단5213
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is the representative of the Home Shopping Business Co., Ltd. and the “D”. 1. The Defendant had the intent to receive false tax invoices from May 2015 to conclude a supply contract with the Home Shopping Company using the name of “(E) E”, which is in fact closed from May 2015, with the intention of avoiding expertise in the supply of various kinds of items by the Home Shopping Company. On September 13, 2018, the Defendant had the intention to receive false tax invoices in order to disguised the inventory of the items. The Defendant, while having received goods or services from the Home Shopping Company, did not receive the supply price of the goods or services from the Home Shopping Company, issued the false tax invoices to the Home Shopping Company in the name of 225,454,545 won, and received the false tax invoices in the name of the said Company from the time of issuance to the Home Shopping Company in the name of 25,454,545 won, and received the false tax invoices from the time of issuance to the Home Shopping Company in the name of 14.27.

On September 19, 2018, the Defendant issued 15 copies of false tax invoices in an amount equivalent to 2,155,394,885 won in total of supply values over 15 times from that time to December 26, 2018, as shown in the separate sheet of crime (2), as shown in the separate sheet of crime (2), if the EE did not provide goods or services to C (State) in spite of the fact that the goods or services were supplied to C (State).

Summary of Evidence

1. Part of the defendant;

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