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(영문) 부산지방법원 2013.09.27 2012고합341
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

Reasons

1. The summary of the facts charged [2012cc. 341] The Defendant is a subject of the actual inspection of E in the G in the G in the G in the G in the G in the G in the Gangseo-gu Busan Metropolitan City and the H Co., Ltd in the G in the Busan Gangseo-gu G (hereinafter “H”).

No person shall submit to the Government the sales and purchase tax invoice by falsehood entered without supplying or being supplied with the goods or services under the provisions of the Value-Added Tax Act.

Nevertheless, the defendant thought to use E for the purpose of reducing tax burden by preparing H purchase data or reducing the sales size of the above company.

1. On April 25, 2008, the Defendant: (a) filed a preliminary return of value-added tax on E for the first period of the year 2008 in the Nowon-gu Tax Office for the first time of the year 2008; and (b) did not provide goods to H, etc. to a limited company I, etc.; (c) provided goods equivalent to KRW 1,492,770,50 in total to the above H, etc. as indicated in the attached list of crimes, and submitted to the public official in charge of the said tax office, a list of total tax invoices and a list of total tax invoices stating as if they were supplied with the goods equivalent to KRW 446,448,492 in total from the above limited company I, etc.

2. On July 25, 2008, the Defendant filed a final return on the value-added tax for the first period of the year 2008 against E in the above US Tax Office on July 25, 2008, and the Defendant did not have supplied goods to J, etc. and did not have received goods from K, etc., the Defendant provided goods equivalent to the total amount of KRW 958,224,780 in the above J, etc. as shown in the attached crime list (2) and submitted to the public official in charge of the above tax office after preparing a false list of total tax invoice and the list of total tax invoice, which entered as if he had received goods equivalent to KRW 127,561,901 from the above K,

3...

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