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(영문) 대전지방법원 2015.01.08 2014고합227
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment for a term of two years and by a fine of two thousand won.

except that, for three years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who has registered his/her business in the Acheon Tax Office from March 9, 2013 to June 2013 with the trade name of E for the purpose of wholesale and retail business of non-ferrous metal in Asan City from Asan City.

The Defendant received a proposal from F that he would receive fees of 40 to 60 won per scrap metal km upon the issuance of a false tax invoice by pretending to engage in scrap metal transactions, and accepted the proposal, and F would bring about a customer who sells a false tax invoice, and the Defendant would at least withdraw cash deposited from the trading partner to return it to F or the other party to the transaction, return the false tax invoice in the name of F or the other party, and share the role of submitting a false tax invoice issuance and a value-added tax return in the name of E, thereby running the term “data” along with operating a false tax invoice in order to divide profits from sales

According to the recruitment, the Defendant submitted to the Government the list of the total tax invoice by buyer as shown in the list of crimes in the attached Table, on July 25, 2013, the Defendant submitted the list of the total tax invoice by buyer at KRW 19,774,085,05,050, on the list of the supply values by stating that E had not supplied goods or services equivalent to KRW 17,784,597,310 to G Co., Ltd., in spite of the absence of the fact that E had supplied goods or services equivalent to the amount of KRW 17,784,5,00,050.

After all, the Defendant, in collusion with F, received the false sales tax invoice 241 total supply value of KRW 19,774,085,050 for profit-making purposes, and submitted to the Government by entering the total supply value of the total tax invoice by buyer on a false basis on the same amount.

Summary of Evidence

1. Defendant's legal statement;

1. An interrogation protocol of F by prosecution;

1.A bill of accusation (including each list of the total tax invoice by buyer attached thereto).

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