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(영문) 수원지방법원 평택지원 2016.02.03 2015고합46
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

Defendant shall be punished by imprisonment for two years and by a fine of nine hundred thousand won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

From May 1, 2006 to November 28, 2012, the Defendant operated the painting company with the trade name of Pyeongtaek-si D (road name address Pyeongtaek-si) 204 to F, and actually operated the painting and paint company with the trade name of H (I in the name of the representative in the name of the Gu from September 1, 2012 to January 201, 2013.

1. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) - On September 5, 2012, the Defendant: (a) issued a false tax invoice as if he did not supply goods or services under the Value-Added Tax Act to Pyeongtaek for profit-making purposes; (b) issued one copy of the supply price as if he supplied goods or services equivalent to KRW 264,234,00,00 in value of supply; and (c) received from the above trading partner for 8-10% of the supply price as commission fees; and (d) from around that time to December 31 of the same year, from around December 31, 2012 to around 3,65,103,636 won as shown in the attached Table 1 of the list of crimes; and (d) as stated in the attached Table 360 days in the indictment, the Defendant’s total amount of KRW 46,636,100,000 in the attached Table 36.”

Such recognition does not result in substantial disadvantage to the defendant's right of defense.

Since it is determined, it is recognized as above without being changed in the indictment.

The prosecutor of the 125 Chapter 125 of the total amount of false sales invoice written “119 copies” in the indictment of the 2015 High 46 case. However, as seen in attached Table 1, the amount of the false tax invoice issued by the defendant during the above period is “125 copies”.

Such recognition does not result in substantial disadvantage to the defendant's right of defense.

Since it is determined, it is recognized as above without being changed in the indictment.

(b) issue the certificate, and make a false statement in the aggregate amount of KRW 585,970,00.

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