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(영문) 서울북부지방법원 2018.01.31 2017고단4576
조세범처벌법위반등
Text

Defendant

A Imprisonment for one year, Defendant B shall be punished by a fine of KRW 6 million, and Defendant C shall be punished by a fine of KRW 4 million.

Reasons

Punishment of the crime

"2017 Highest 4576"

1. Defendant A

(a) No person shall manufacture (excluding manufacture for self-consumption) or sell alcoholic beverages, malt or wort without obtaining a license;

The Defendant did not obtain a license for manufacture and sales of alcoholic beverages. From January 2012 to June 2012, the Defendant supplied nine companies, including Jongno-gu Seoul Jongno-gu D, with alcoholic beverages of KRW 11,137,818, and 557 liters, such as table 1 in attached Table 1, from around that time to December 2013, the Defendant supplied 49,365,091 won in total, 2,468 literss, such as table 1 in attached Table 1.

B. On December 31, 2012, the Defendant interfered with bona fide return: (a) issued a false tax invoice stating as if he/she supplied KRW 5,454,545 per share of 5,545 to “E”; (b) from around that time to June 30, 2015, the Defendant issued a false tax invoice to 18 companies, such as “E,” such as KRW 454, total supply value, KRW 1,32,841,156, and obstructed the bona fide return of the tax payer, by issuing a false tax invoice of KRW 454, total supply value, KRW 1,32,841,156 to “E.”

2. At around December 31, 2012, Defendant B issued a false tax invoice stating that “G” supplied KRW 1 million to H, despite the absence of the fact that Defendant B supplied the consignment to “H,” and around that time, from around December 31, 2014 to December 31, 2014, Defendant B obstructed Defendant B’s bona fide return by issuing a false tax invoice of KRW 60,808,457, including “H,” and a total supply value of KRW 142,808,457, as in attached Table 3.

3. On June 30, 2014, Defendant C issued a false tax invoice stating as if the Defendant supplied KRW 1,818,182 to the account holder, even though the Defendant did not supply the consignment to the “J” of this case.

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