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(영문) 대구지방법원 경주지원 2014.02.07 2013고합48
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

A defendant shall be punished by imprisonment for a year and six months, and a fine of 2,500,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

On August 20, 2009, the Defendant was sentenced to two years of imprisonment for a violation of the Punishment of Violences, etc. Act (a violation of the Act on the Punishment of Violences, etc., in the Daegu District Court and racing support, and completed the execution of the sentence on March 10, 201.

From July 1, 2011, the Defendant was a person who was working in D as the representative of the closed wholesale and retail chain D in Osan-si.

No person shall deliver or receive the tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act.

Nevertheless, the Defendant, in collusion with D office around July 4, 201, issued 198 false tax invoices of an amount equivalent to KRW 18,211,275,50 in total over 198 times from July 4, 2011 to December 2, 2011, and issued 198 false tax invoices of an amount equivalent to KRW 391,108,000 in total over 397 times by the same method, and issued two false tax invoices of an amount equivalent to KRW 5,127,582,860 in total to Section 2NK, and issued KRW 57,00 in total to Section 2NK from around 4, 201 to December 2, 2011 to Section 16, KRW 36,160 in total to Section 37,582,860 in total and KRW 16,271,2714,2716.16

Summary of Evidence

1. The defendant's partial statement in the first protocol of trial;

1. Partial statement of the suspect interrogation protocol of the defendant by the prosecution;

1. A written accusation;

1. A resolution for re-assessment of value-added tax, a report on the results of the investigation of data, a inquiry into the fact of transactions for the investigation of suspected suspects on the data, a written confirmation of transaction details, transaction details, electronic tax invoices, entry fees, transaction details, (ju) non-Sst research data, (ju) research data, G research data, a list of general taxable persons' value-added tax invoices by customer, and a list of tax invoices by customer;

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