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(영문) 창원지방법원 마산지원 2015.01.14 2014고합23
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant

A Imprisonment with prison labor for two years and fines for 1,000,000,000 won, and Defendant B shall be punished by fines for 20,000,000 won.

Reasons

Criminal facts

1. Defendant A is the actual operator and the representative of F in the same address of Co., Ltd. in Changwon-si E, Changwon-si.

Any person who is submitted to the list of total tax invoice by buyer of a stock company B shall not submit the list of total tax invoice by false entry without supplying goods or services.

Nevertheless, on July 25, 2008, the prosecutor entered the bill of indictment as " around April 25, 2008," but the prosecutor correct it as it is obvious clerical error in light of the list of the buyer by buyer (Article 1, title 27 of the investigation record).

Masan Tax Office reported the value-added tax for the first period of January 2008 of the corporation B from April 1, 2008, and the fact for profit-making purposes is the same year from around April 1, 2008.

6. The prosecutor from January 1, 2008 to January 30, 2008 to the same year.

3. The phrase "not later than 31.3," however, shall be corrected as it is an obvious clerical error in light of the list of the buyer's tax invoice (No. 27 pages of investigation record).

Although B had not supplied goods or services equivalent to the supply value of KRW 527,268,00 to a new passenger information and communications company during the pertinent period, B submitted a false statement to the effect that B supplied goods or services equivalent to the supply value of KRW 527,268,00 to a new passenger information and communications company during the said period.

Until January 25, 2011, the Defendant submitted a false list of total tax invoices equivalent to KRW 2,260,624,000, in four times, as shown in the separate sheet of crime (1) by the foregoing method, by the following means.

(b) No person shall submit a list of total tax invoices by customer in a stock company B, without being supplied with the goods or services, entered and submitted in falsity;

Nevertheless, the defendant around January 25, 2008 is a stock company B from Msan Tax Office.

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