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(영문) 부산지방법원 2018.11.08 2017고단2301
조세범처벌법위반
Text

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 10,000,000 won, respectively.

However, the defendant A.

Reasons

Punishment of the crime

[criminal record] On September 16, 2015, Defendant A was sentenced to a suspended sentence of one year for six months by imprisonment with labor for a violation of the Punishment of Violences, etc. Act (a group, deadly weapon, etc.) at the Busan District Court. The above judgment became final and conclusive on September 24, 2015.

[Criminal facts]

1. Defendant A, from February 2005, is a person who run a liquor sales business company B (business registration number: D; hereinafter “B”) in the Geum-gu, Busan. From around February 2005, the above Defendant is a person who operates the liquor sales business company B (hereinafter “B”).

(a) No tax invoice under tax-related Acts shall be issued without supplying goods or services;

In this regard, the above Defendant issued a false tax invoice of KRW 392,22,602,072 as stated in the separate sheet of crime from May 31, 2015, as if he/she supplied alcoholic beverages equivalent to KRW 14,690,916 to “F main store” (business registration number: G) operated by E, although there was no fact that he/she supplied alcoholic beverages equivalent to KRW 14,690,916, and issued a false tax invoice of KRW 14,690,916, from that time until May 31, 2015.

(b) Where a person obligated to prepare and issue tax invoices under tax-related Acts and a person obligated to submit a list of total tax invoices by customer to the Government fails to issue tax invoices;

In that sense, the above Defendant supplied H with alcoholic beverages equivalent to KRW 14,690,916, including a window, at around February 23, 2014, the tax invoice was not issued from that time until May 31, 2015, and from that time, issued a total of KRW 392 and a total of KRW 1,222,602,072, as stated in the list of crimes in the attached list of crimes.

2. Defendant B, at the time and place specified in the above 1. A, the representative of the above Defendant, committed the act of violating the above 1.A. and B as to the above Defendant’s duties.

(i) the evidence;

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