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(영문) 수원지방법원 안산지원 2016.09.06 2016고단1090
조세범처벌법위반
Text

1. Defendant A

(a) The defendant shall be punished by imprisonment with prison labor for a year and six months;

(b) for a period of two years from the date this ruling becomes final and conclusive;

Reasons

Punishment of the crime

Defendant

A is a person engaged in the wholesale and retail business of alcoholic beverages, and the defendant B is a corporation established for the purpose of wholesale and retail business of alcoholic beverages.

No one shall enter false matters in the list of total tax invoice by buyer or submit false matters in the supply of goods or services under the provisions of the Value-Added Tax Act to the Government without supplying the goods or services.

1. Defendant A

A. On April 25, 2012, the Defendant entered the list of the total tax invoice by buyer on April 25, 2012, in the B office of the company F located in YY-gu, Simsan-si, Gyeonggi-si, and the fact, in fact, stated the list of the total tax invoice by omitting sales as if there was no supply of the goods or services equivalent to KRW 306,912,790, even though the goods or services were supplied from the above B to the “GE”.

In addition, the Defendant prepared a total of KRW 427,44,974 that was issued under 25 times from Nos. 1 to 25 of the annexed list of crimes, and a total of KRW 448,101,130 that was issued in excess over 214 times from No. 26 to 239 of the list of crimes, and a total of KRW 91,174,453 that was issued under 31 times from No. 240 to 270 of the list of crimes, and submitted the above list of total tax invoice to the government around that time.

B. Around July 25, 2012, the Defendant of the portion of the total tax invoice by buyer on July 25, 2012, entered the list of the total tax invoice excessively as if he/she supplied only the goods or services equivalent to KRW 40,422,359, even though he/she supplied goods or services equivalent to KRW 776,308,338 from the above B to H “H”.

In addition, the defendant is excessive over 953,765,905 won and 289 through 325 times in total, which were issued under 18 times from No. 271 to No. 288.

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