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(영문) 대전지방법원 2014.09.18 2013고합501
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 200,000,000 won, respectively.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

B A Co., Ltd. (hereinafter referred to as “B”) is a corporation incorporated for the purpose of comprehensive construction, etc. in Daejeon Seo-gu D (Seoul Special Self-Governing City E and 205, Jan. 27, 2014). Defendant A is the representative director of the said company.

1. Defendant A

A. On January 10, 2010, the Defendant received false purchase tax invoices: (a) the Defendant received false tax invoices from B’s office around January 10, 2010; and (b) notwithstanding the fact that there was no supply of goods or services equivalent to KRW 30,00,000 from B, the Defendant received six false tax invoices from November 23 of the same year, including that (i) the supplier’s column of the tax invoice, (ii) the supplier’s column, (iii) the supplier’s column, (iv) the supplier’s column, and (iv) the date of preparation, “30,000,000”, and (iii) the supply price column, from that time to that time, the Defendant received tax invoices in the sum of supply values of KRW 1,530,00,000, as shown in the attached Table 1, from that time.

B. On January 25, 2010, the Defendant submitted a false entry of the list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices by list of the attached crimes as shown in the list 2 of the list of the crimes committed in the attached Form 2, including that the Defendant submitted the list of total tax invoices by list of total tax invoices by list of total tax invoices by list of the total tax invoices by list of the total tax invoices by list of tax invoices by list 1,53,000,000 won after having supplied goods or services equivalent to the amount of KRW 1,53,00,000 to the Tae RiverMT (ju) at the end of February 2, 2009, after having supplied goods or services in the amount of KRW 1,90,000,000 to the total tax invoice by list of the total tax invoices by list of the crimes committed in the attached Form 2 and as if he had been supplied with them.

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