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수원지방법원 성남지원 2017.05.25 2016고합313
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,500,000.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

The defendant is the representative of Yangcheon-gu Seoul building D and F Co., Ltd., and F Co., Ltd. is a corporation with the purpose of selling business, such as non-ferrous metal.

1. The Defendant received a false tax invoice by pretending that he was actually supplied without being supplied with goods or services, and received a false tax invoice stating that he was supplied with the goods equivalent to KRW 89,760,000 from G at the F office around August 31, 2015 at the F office Co., Ltd., Ltd. for profit-making purposes, as shown in [Attachment Table 1] through No. 101 from May 26, 2016 until May 26, 2016, the Defendant was supplied with goods equivalent to KRW 7,346,120,000 in total from G and limited companies H as stated in [Attachment Table 1] to 101.

It was issued 101 Chapter with a false tax invoice.

2. The Defendant who issued a false tax invoice is pretended to have been actually supplied without supplying goods or services, and the Defendant supplied goods equivalent to KRW 809,370,000,000, in total, to Company I as shown in [Attachment] Nos. 102 through 309, from around August 31, 2015 to around May 27, 2016, with a false tax invoice stating that he/she supplied KRW 809,370 to Company I, the seller, at the above office, at around August 31, 2015, for profit.

The tax invoice 208 was issued with false statements.

Summary of Evidence

1. Statement of the defendant in the first trial record;

1. A written accusation, a report on completion of investigation of value-added taxes, and a supplementary report;

1. A criminal investigation report (a photographic behavior taken against the representatives of purchasing places), investigation report (a copy of the JJ record attached), F transaction data book;

1. Application of statutes on records of seizure and lists of seizure;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (a comprehensive, and a fine) concerning the crime;

1. The Criminal Act for mitigation of quantity;

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