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(영문) 수원지방법원 2018.06.21 2017고합432
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant

A 2 years of imprisonment and fines of 2.17 billion won shall be decided with respect to the crimes of 2017 Jin 432.

Reasons

Punishment of the crime

[The records of the crime committed by Defendant A was sentenced to two years of suspension of the execution on May 28, 2015 to six months of imprisonment for occupational breach of trust, and the above judgment was finalized on June 20, 2016. On April 14, 2016, the same court was sentenced to five years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (affort) and the above judgment was finalized on December 29, 2016. On May 28, 2015, Defendant B was sentenced to two years of suspension of the execution of six months of imprisonment for occupational breach of trust by the same court on July 21, 2016.

[2] Defendant A, while holding office from July 12, 2010 to March 27, 2014 as the representative director of a non-profit joint business entity C of a non-profit corporation established to perform the duties of supplying food materials, such as environment-friendly agricultural products, was in overall in charge of the overall duties, such as the selection and management of food producers and the settlement of profits. Defendant B, who held office from February 17, 201 to May 29, 201 as the head of the planning and coordination office of the said corporation, was engaged in contracting and accounting management under the direction of the representative director.

1. No person who commits a joint crime by Defendants A and B shall issue or receive an invoice under tax-related Acts and tax-related Acts and tax-related Acts without supplying or receiving goods or services, and shall make a false entry of a list of invoices by seller and by seller and submit it to the Government;

Nevertheless, the Defendants offered funds to E Co., Ltd. (hereinafter “E”) which subrogatedly repaid 203,592,000 won of sales claim against D Co., Ltd., a joint venture business corporation of the above C Cooperatives (hereinafter “C”) to receive false statements without real transactions, and conspired to submit them to the Government by entering a list of total invoices by sale and by seller in falsity.

A. On September 20, 2012, the Defendants received false invoices from G Cooperatives. The facts at the C&C joint business office located in F on September 20, 2012 are the fact from G Cooperatives.

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