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(영문) 대구지방법원 포항지원 2017.01.19 2015고단1095
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for ten months, and imprisonment with prison labor for one and half years.

except that from the date of this judgment.

Reasons

Punishment of the crime

[2015 Madan1095] (Defendant A is the representative of the F station in Jincheon-gun E, Jincheon-gun, Chungcheongnam-do, and Defendant B, as the actual operator of the above station, conspired to issue a false tax invoice to F station G and H as if the F station supplied oil to G and H.

around October 14, 2013, the Defendants conspired and issued a false tax invoice in the amount of KRW 1,772,182,400 as stated in the list of crimes, including the issuance of false tax invoices stating the supplier’s “F gas station”, the supplier’s “F gas station G”, “100,480,000 won”, “10,000 won”, as if the F gas station supplied the oil to G, and issued 25 copies of false tax invoice in the sum of supply amounts of KRW 1,72,182,40 for 25 times until November 19, 2013.

[2016 High Order 10] (Defendant B) Defendant 1 is the J gas station (business registration number: K) representative in the north-gu I at Port.

On March 28, 2014, the Defendant was issued five copies of a false tax invoice equivalent to the total amount of supply five times, including the supply of oil, as if the J gas station received oil from L (business registration number: M and representative N), the supplier who received the oil, “J gas station”, and “114,00,000 won” as the supply price, even though the Defendant received false tax invoice from L (business registration number: M and representative N).

Summary of Evidence

[2015 Highest 1095]

1. Defendant A’s legal statement

1. Legal statement of the witnessO;

1. The protocol or copy of the examination of suspect by the prosecution against the defendant A or P;

1. Statement made by the prosecution against theO;

1. A written accusation;

1. Each investigation report (Attachment to an application for business registration; Attachment to a statement of issuance of F gas station tax account statement; Attachment to an additional accusation; Attachment to a suspect B’s “declaration”; Attachment to an electronic tax account statement”; Defendant B and the defense counsel are operators of F gas station.

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