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(영문) 서울중앙지방법원 2014.03.11 2014고합59
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

A defendant shall be punished by imprisonment for a year and six months, and a fine of 3,000,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is the representative of the “E” registered under the name of the wholesale business, such as non-ferrous, etc. from the wife population D in Young-si.

It is possible to normally operate business with the financial capacity necessary for the purchase of non-stock, etc., the employees exclusively in charge of accounting and accounting affairs, such as tax invoices, etc., the business ability to secure and maintain the transaction lines, and the transportation capacity to ensure smooth mobility transactions, etc., when collecting non-stocks such as the closure of the Su million Won, and raising profits from the resale in other places.

However, the Defendant, in the absence of any particular fund under the pretext of a transaction made under E after registering the name of E as a representative, was paid monthly wage of KRW 300,000 per 1 billion per 1 billion won per month from the needy person, such as the first F, etc., and acted as the so-called “the second president” in return for the promise of KRW 1 billion per 1 billion per 1 billion per month, and received money from other companies to the Defendant’s account as the purchase price, and immediately withdrawn the full amount in cash and made it impossible for the tax authorities to fully grasp the details of the use after the transaction, and delivered the withdrawn cash to the first F, as if there was a normal real transaction with the Defendant.

A value-added tax and income tax shall be imposed on a large amount of sales, as it is recognized to include a large amount of sales without any expense when the amount of sales is calculated at a high amount of sales, when filing a value-added tax return. Therefore, a wholesaler who purchases waste, etc. and supplies it to a steel company cannot continue to operate the business normally. As such, a normal purchase tax invoice is a normal purchase tax invoice to disguise because a wholesaler who purchases waste, etc. and supplies it to a steel company is supplied with waste, etc. from a high property market, etc., which is a registered business operator

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