logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 서울남부지방법원 2021.03.17 2020고단5519
조세범처벌법위반
Text

[Defendant A] The defendant shall be punished by imprisonment with prison labor for ten months

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

Defendant

A Co., Ltd. (hereinafter referred to as “B”) is a company established for the purpose of construction business and real estate business, and the defendant A is the representative of the above company.

1. Defendant A

A. On October 7, 2019, the Defendant issued a false tax invoice (1) around October 7, 2019, even though he did not supply goods or services to D Co., Ltd. at the Guro-gu Seoul Metropolitan Government Office B office, the Defendant issued a false tax invoice consisting of 100,000,000 won.

2) On October 10, 2019, the Defendant issued 1,764,432 false tax invoices in the name of E from the above day to November 8, 2019, even though there was no fact that B supplied goods or services to E at the above B office, and issued 6 copies of false tax invoices in the aggregate amount of 823,064,432 won from the above day to the above day of the crime list 1.

3) On December 31, 2019, the Defendant issued one copy of a false tax invoice consisting of 31,500,000 supply value, even though B had not supplied goods or services to F Co., Ltd. at the above B office.

B. Around October 4, 2019, the Defendant received false tax invoices, including receipt of false tax invoices equivalent to KRW 916,000,000 in the name of F Co., Ltd. from around the above day to November 8, 2019, even though there was no fact that B received goods or services from F, and received false tax invoices equivalent to KRW 916,00,000 in total from the above day to November 8, 2019.

2. The Defendant B issued or received a false tax invoice in relation to the Defendant’s business at the time and place specified in paragraph (1) as stated in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation;

1. A report on completion of the value-added tax investigation;

1. Application of Acts and subordinate statutes governing tax invoices;

1. Relevant legal provisions concerning criminal facts;

A. Defendant A:

arrow