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(영문) 광주지방법원 2019.06.05 2019고단962
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not less than eight months.

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

Reasons

Punishment of the crime

[criminal power] On April 20, 2017, the Defendant was sentenced to two years of suspension of execution for embezzlement at the Gwangju District Court on October 2017, and the judgment became final and conclusive on April 28, 2017.

【Criminal Facts】

The defendant is the actual operator of Co., Ltd. in Seo-gu, Seo-gu and Gwangju Mine District D.

1. C-related crimes;

A. (1) Around July 31, 2014, the Defendant issued a false tax invoice stating as if he were to supply goods or services equivalent to KRW 450,940,450, although the fact was not a fact that the Defendant supplied goods or services to E, the Defendant issued a false tax invoice.

(2) On September 18, 2014, the Defendant issued a tax invoice stating in falsity as if he supplied goods or services equivalent to KRW 500,000,000, although there was no fact that the Defendant supplied goods or services to E, the Defendant issued a false tax invoice.

B. (1) On July 31, 2014, the Defendant received a false tax invoice: (a) around July 31, 2014, even though there was no fact that the fact was supplied with goods or services from F, the Defendant issued a false tax invoice indicating that he was supplied with goods or services equivalent to KRW 499,657,000.

(2) On September 15, 2014, the Defendant issued one copy of a tax invoice indicating as if he were supplied goods or services equivalent to KRW 476,00,000, in spite of the fact that the Defendant had not been supplied with goods or services from G by the said company.

2. E-related crimes;

A. A. Around July 31, 2014, the Defendant issued a false tax invoice with one tax invoice stating the following as if he/she supplied goods or services equivalent to KRW 474,674,150, although the Defendant did not supply goods or services to F Co., Ltd., the Defendant issued a false tax invoice.

(2) The Defendant is a stock company around September 10, 2014.

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