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(영문) 대구지방법원 서부지원 2017.01.05 2015고합128
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant shall be punished by imprisonment for three years and fine of 16,00,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant of “2015 Gohap 128” is a person who operated (ju) EE in Daegu-gu, Seogu from May 2006 to September 30, 2009, a gas station located in the Gyeongbuk-Gun B located in the Gyeongbuk-Gun, and a person who operated (ju) EE from September 3, 2004 to September 3, 2009.

On January 2009, the Defendant, at the mutual infinite coffee shop located in the Gyeongbuk-si, was gathered to F, the business partner, as follows: “F, instead of receiving the above debt, has received from the Defendant the operating right of F, instead of receiving the said debt, has issued the tax invoice for the issuance of the E, and issued the tax invoice for the issuance of the non-data to the existing business partner; and the purchase of non-data has been urged to “the purchase of non-data by issuing the false tax invoice to (State) E at the gas station operated by the Defendant.”

No one shall deliver or receive tax invoices without supplying goods or services pursuant to the provisions of the value-added tax pursuant to the provisions of the Act.

On March 31, 2009, the Defendant issued 12 copies of the false tax invoice equivalent to the supply price in the name of the gas station C from January 31, 2009 to September 30, 2009, as shown in the attached Table of Crimes, as if the Defendant had not supplied transit to the above (State) E office, and as if he had not been supplied via the gas station at the market price of KRW 1,739,636,364, even though he had not been supplied with it, the Defendant issued one copy of the false tax invoice in the name of the gas station C from that time to September 30, 2009.

“2016 Gohap3” The Defendant is a company (State) operator of G, H, the representative director under the name of the said company, the executive director of the said company, and the J, who receives transit from the customers as non-data and sells it to the gas station, etc.

1. The Defendant committed the crime against the Victim K with the introduction of J on July 12, 201, to purchase oil at low-value while doing so, to L, the president of the gas station, upon receipt of the introduction of J (guilty on October 26, 201) on July 12, 201.

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