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(영문) 대구지방법원 2013.05.31 2013고합81
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of 900,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant, from December 26, 2006 to October 12, 2012, operated a textile company with the trade name “D” in Busan City from around Busan City to around October 2, 2012.

No tax invoice shall be issued or issued without supplying goods or services pursuant to the Value-Added Tax Act.

Nevertheless, the Defendant, by creating an appearance for an increase in the sales performance, issued a false tax invoice for the purpose of preventing the bank from withdrawing loans and facilitating a loan thereafter, or for the purpose of making a profit-making;

1. Around March 30, 2008, the Defendant issued a false tax invoice equivalent to KRW 4,136,783,565 in total, on 93 occasions, from that time by December 30, 201, in the same manner, even though there was no fact that he/she supplied KRW 72,244,725 to E companies, as if he/she supplied the goods of KRW 72,244,725 to E companies, by stating a false tax invoice in the same manner as if he/she supplied the goods of KRW 72,725 to E companies.

2. On February 25, 2008, the Defendant was issued a false tax invoice of KRW 44,749,700 as if he/she was supplied with the goods of KRW 44,749,70 from the F Company, even though he/she did not have received the goods of KRW 44,749,700 from the F Company, and by the same method, from that time until December 30, 2011, the Defendant was issued a false tax invoice of KRW 86 in total amounting to KRW 4,848,920,610, as stated in the crime list 2.

Accordingly, the Defendant, without supplying goods or services, issued or received a tax invoice equivalent to KRW 8,985,704,175 in total of the value of supply, etc.

Summary of Evidence

1. Defendant's legal statement;

1. Accusation of the violator of the Punishment of Tax Evaders Act and copies of false tax invoices;

1. Application of Acts and subordinate statutes on investigation reports (the attachment of a list of crimes, the submission of a false tax invoice, and the specification amount of the list of crimes);

1. Criminal facts;

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