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(영문) 대구지방법원 서부지원 2017.01.06 2016고단2303
조세범처벌법위반
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A defendant shall be punished by imprisonment for six months and by a fine of ten thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a person who engages in cargo business under the trade name of “B.”

1. No person who issues a false tax invoice shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or receiving goods or services;

Nevertheless, on January 30, 2012, the Defendant issued a tax invoice of KRW 553,183,700 in total without supplying goods or services, from that time to December 31, 2015, from that time, the Defendant issued a tax invoice of KRW 4,400,000, stating as if he/she supplied goods or services to D even though he/she did not have supplied goods or services to D, and from that time, issued a tax invoice of KRW 53,183,70 in total without supplying goods or services, as shown in attached Table 1.

2. No person who submits a list of total tax invoices shall submit to the Government a false list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or receiving goods or services;

Nevertheless, the Defendant, on January 25, 2012, entered and submitted to the Government a false list of total supply values of KRW 10,674,545, which includes false parts, as if he/she had supplied goods or services, at the Daegu-gu tax office, Daegu-gu, Daegu-gu, 184, which included a false list of total supply values of KRW 10,674,545, and submitted a false list of total supply values of KRW 25,60,000 to the Government, as shown in attached Table 2 of the daily list of crimes, from January 24, 2016 to January 24, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. Closing report of investigation;

1. A value-added tax return (No. 3);

1. A list of total tax invoices by customer (No. 4), and title 4:

1. Application of the Acts and subordinate statutes of accusation;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) and Article 10(3) of the same Act concerning criminal facts.

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