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(영문) 창원지방법원 마산지원 2016.11.30 2016고단737
조세범처벌법위반
Text

1. Defendant A shall be punished by imprisonment with prison labor for eight months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Reasons

Punishment of the crime

Defendant

B On November 26, 2014, the Changwon District Court sentenced imprisonment with labor for fraud and one year and six months to two years of suspension of execution, which became final and conclusive on December 4, 2014.

Defendant

A is the representative director of H Co., Ltd. (hereinafter referred to as “H”), Defendant C is the vice president, and Defendant B is the managing director.

From October 2, 2013 to February 2014, the Defendants, from March 2, 2014 to September 2014, decided to issue a false tax invoice or a false tax invoice without supplying goods or services while operating H as a partnership business by Defendant A and C.

1. The Defendants’ co-principal

A. From November 25, 2013 to December 31, 2013, the Defendants conspired to sell goods or services at H’s above office, and issued three false tax invoices in an amount equivalent to KRW 1,056,312,982, respectively, from that time, from that time to December 31, 2013, as if they manufactured and supplied the boiler 9,10,000 won in supply price to Sung Chang Chang Chang C Co., Ltd. as if they manufactured and supplied the boiler 10,000 won in supply price.

B. The Defendants conspired to issue a tax invoice as if the supply value of the service actually provided at H was KRW 49,518,191, and around February 1, 2014, the Defendants issued two copies of a tax invoice stating a false amount of KRW 91,181,80,000 in total of supply value by issuing a tax invoice as if the Defendants were to provide the service, such as factory floor painting, equivalent to KRW 72,60,000,000, in the above office of H, and around February 18, 2014, as if the Defendants were to provide the service, such as a factory floor painting, equivalent to KRW 68,181,809, in total of supply value, respectively.

2. Defendant A and C’s joint criminal conduct committed by Defendant A and C are goods or goods at H’s above office around June 27, 2014, and they are sent to the Party.

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