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(영문) 수원지방법원 여주지원 2017.04.26 2016고단1378
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who operated the “E company” for the purpose of supplying the personnel of piping facilities and equipment from 107 dong 602, Dongcheon-si, Leecheon-si.

1. On December 31, 2014, the Defendant issued a false tax invoice at the office of the above “E company” and this “E company” issued the electronic tax invoice to the effect that “F” corporation supplied the piping services equivalent to KRW 260,000,000 to KRW 260,000,000,000 in total, five times in total, as shown in the attached Table 1 sheet of crime, by the same method until March 31, 2015.

2. On January 20, 2015, the Defendant received the false tax invoice by means of the same method until May 31, 2015, the Defendant received a false tax invoice of KRW 1130,130,000 in total, 15 times in total, as shown in attached Table 2, from the “E” office located in Chungcheong Y, “E” in this case “E” without being supplied with goods or services from H, and received a false tax invoice of KRW 130,130,000,000 in total, without being supplied with the said goods or services.

3. On July 27, 2015, the Defendant submitted a list of total tax invoices to E Company F, “E Company F, although there was no supply of goods or services,” a list of total tax invoices by customer address (1.3 billion won in 2015) as if he/she supplied goods or services equivalent to KRW 1.23 billion,” and “H” submitted a list of total tax invoices by customer address (1.3 billion won in 2015), as shown in attached Table 2, as if he/she was supplied with goods or services equivalent to KRW 1.331.3 billion in the list of crimes, even if he/she did not receive any goods or services from the customer, and submitted a list of total tax invoices by customer address (1.1 billion won in 2015) as if he/she was supplied with goods or services equivalent to KRW 1.3 billion in the list of purchases.

Accordingly, the defendant is 2.36 billion won in total.

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