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(영문) 서울중앙지방법원 2015.06.12 2014고합843
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

A defendant shall be punished by imprisonment with prison labor for ten months and by a fine of forty million won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

[Criminal Power] On November 20, 2014, the Defendant was sentenced to three years of imprisonment for fraud, etc. at the Seoul Central District Court, and the above judgment appears to be erroneous in writing as stated in the indictment on November 28, 2014.

was finally determined.

【Criminal Facts】

The Defendant operated a gas station in Pyeongtaek-si C from March 9, 201 to November 30, 2011, and operated a gas station in Pyeongtaek-si E from April 1, 201 to November 30, 201.

1. Crimes related to gas stations;

A. On July 25, 2011, the Defendant reported the value-added tax on the D gas station at Pyeongtaek-si Port, which was located in Pyeongtaek-dong, in 2011, to the D gas station, and submitted a false list of individual suppliers’ tax invoices, stating that the sum of supply values from Apr. 1, 201 to Jun. 30, 201 were supplied by G Co., Ltd. (hereinafter “G”) from Apr. 1, 201 without being supplied with the goods.

B. On October 25, 2011, at the same place as Paragraph 1(a) of Article 1, the Defendant reported value-added tax on D gas stations at the same time as Paragraph 1(a) and submitted a list of individual suppliers’ tax invoices, stating as if he/she was provided with goods equivalent to KRW 1,747,181,81,819 from July 1, 201 to September 30, 201, even if he/she did not receive goods, the Defendant submitted a false list of individual suppliers’ tax invoices.

Accordingly, the Defendant did not receive goods for profit-making purposes, and submitted to the Government the total supply value of KRW 3,752,818,182 on the aggregate tax invoice by seller under the Value-Added Tax Act.

2. Crimes related to the F station oil;

A. On July 25, 2011, the Defendant filed a value-added tax return on F station at the same place as paragraph 1(a) of Article 2011 at the same time, and entered false matters as if he/she received goods equivalent to KRW 1,843,00,000 from G from April 1, 201 to June 30, 201, even if he/she did not receive goods.

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