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(영문) 대전지방법원 홍성지원 2017.02.14 2016고단761
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 became final and conclusive.

Reasons

Punishment of the crime

B is a company whose main business is the construction business in Boan City C, and the defendant A is the actual representative of the company.

1. On April 30, 2015, the Defendant issued a false sales invoice of the amount equivalent to KRW 429,000,000,000, in total four times until June 30, 2015, even though there was no fact that the Defendant supplied goods or services at the above B office to the Credit Co., Ltd., the Defendant issued a false sales invoice of the amount equivalent to KRW 74,00,000,000, as if he supplied goods or services in amount to KRW 74,000 in the supply price to the Credit Co., Ltd., the Defendant issued a false sales invoice of the total amount of KRW 429,00,00,000, as shown in the attached Table 1.

2. On July 27, 2015, the Defendant submitted a list of total tax invoices by customer with false entries in the sales office around July 27, 2015, and submitted a list of total tax invoices by customer with false entries in the sales office from April 23, 2015 to June 30, 2015, even though he/she did not supply goods or services equivalent to KRW 429,000,000 in total for each of the sales offices, as described in the foregoing paragraph (1).

3. On July 30, 2015, the Defendant issued the tax invoice for the second period of false sales on July 30, 2015, the Defendant issued a false sales invoice for the total amount of KRW 475,121,500 in total seven times from September 30, 2015, including the issuance of a false sales invoice as if he/she supplied goods or services equivalent to KRW 67,80,000 in the supply price to the Credit Union Co., Ltd., in spite of the fact that he/she had not supplied goods or services at the above B office.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement made to D or E;

1. A letter of answer of the F;

1. Investigation report (Submission of a written accusation and report on the contents of revision);

1. Application of Acts and subordinate statutes to electronic tax invoices, electronic tax invoices, and G account details;

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;

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