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(영문) 서울서부지방법원 2017.03.29 2016고합355
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant

A Imprisonment of one year and six months and fine of 600,000,000 won, and Defendant B of this case shall be punished by a fine of 15,00,000 won.

Reasons

Punishment of the crime

Defendant

A Co., Ltd. (hereinafter referred to as “B”) is a corporation established for the purpose of manufacturing and selling medicines, and Defendant A appears to be a clerical error in the indictment written on June 1, 2005, “B around June 1, 2015” in the letter of indictment written on June 1, 2005.

A person who is the representative director B from now to now.

1. Defendant A

A. Violation of the Punishment of Tax Evaders Act 1) The Defendant evaded corporate tax in collusion with the knowledge that the scope exceeding the entertainment expense limit is not recognized as losses in tax accounting, while making a false representation of the entertainment expense limit in excess of the entertainment expense limit while offering rebates to traders, pharmacies, etc., who are the head of the business headquarters B, as well as G, etc., who are responsible for accounting in order to increase their sales of medicines.

From January 1, 2013 to December 31, 2013, the Defendant spent KRW 2,408,206,605 as the fund for offering rebates from the office located in Sungnam-gu, Sungnam-si. However, the Defendant appears to have spent KRW 2,408,206,605 as each of the expenses, such as travel expenses, transportation expenses, personnel expenses, etc., which can be recognized as losses by attaching false credit card slips and processing tax invoices. Based on the foregoing, the Defendant omitted taxation standards equivalent to the same amount by omitting the corporate tax return at the tax office having jurisdiction over the tax office on March 31, 2014 after filing a corporate tax return at the tax office having jurisdiction over the same day, subject to the government’s decision, and subsequently evaded corporate tax of KRW 365,614,977 on the same day.

2) Any person who receives a false tax invoice may not receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services, and may not receive a false tax invoice.

Defendant B in collusion with the above G, etc. on November 16, 201.

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