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(영문) 대구지방법원 2013.12.12 2012고단8818
조세범처벌법위반
Text

Defendant

AH Co., Ltd. shall be punished by a fine of KRW 10,000,00, and by imprisonment with prison labor of April.

(b).

Reasons

Punishment of the crime

Defendant

On November 25, 201, the AJ was sentenced to the suspension of the sentence of imprisonment for the violation of the Punishment of Tax Evaders Act in the vice-support of the Daegu District Court on November 25, 201, and the judgment became final and conclusive on December 3, 201.

B was introduced to the counterpart company through Defendant AI, which is aware of many data as the actual operator of Defendant AH company, and was willing to issue a false tax invoice in collusion with Defendant AJ, who is an employee of the tax accountant office.

1. Defendant AJ

A. On January 201, the Defendant, in collusion with B, issued a tax invoice of KRW 113,600,000 for tax invoice of KRW 100,700,000 and the supply price of KRW 113,60,00,00 for tax invoice of KRW 113,60,000 as if the supply price was not completed, in fact at the BF office located in Daegu-gu BE around 201;

B. On January 201, 201, the Defendant issued a false tax invoice of an amount equivalent to KRW 479,100,000,000, as stated in the [Attachment] No. 5,77, and 11, as if the Defendant supplied the goods and services to the said company, even though there was no fact that the supply price was supplied to the said company in the absence of the supply price of the goods and services equivalent to KRW 96,00,000, the supply price was 96,000,000.

2. Defendant AI Defendant 1 had B issue false tax invoices using one’s knowledge that he knows that he had no data company, and had B receive a certain amount of money in return.

On November 2010, the Defendant introduced BH from AW office located in Nam-gu, Daegu, to B and caused B to do so, notwithstanding the fact that the Defendant supplied the goods and services equivalent to KRW 275,000,000,000, the supply price of which was 275,000,000, is 275,000,000, and the Defendant issued a tax invoice of KRW 275,00,000 as if the supply price was supplied to the said company, and AX in

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