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(영문) 수원지방법원 평택지원 2018.04.09 2018고합7
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
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Defendant shall be punished by imprisonment for a year and six months, and a fine of 450,000,000 won.

The defendant does not pay the above fine.

Reasons

Punishment of the crime

[criminal history] On September 26, 2017, the Defendant was sentenced to a suspended sentence of two years for a crime of fraud from the Suwon District Court on the one-year period of imprisonment with prison labor at the Pyeongtaek District Court, and the judgment became final and conclusive on October 11, 2017.

[Criminal facts] No person may issue a tax invoice without supplying goods or services.

Nevertheless, on December 24, 2012, the Defendant established F along with D and E in Seo-gu, Seo-gu, Seocheon-si, Seocheon-gu, the Defendant issued a false tax invoice as if the F did not supply goods or services to another business entity, and received fees in installments.

Accordingly, the Defendant: (a) performed the role of designating the supply value of the tax invoice to be traded and issued by the supplier by finding the false sales invoice; (b) performed the role of issuing the tax invoice under the name of F under the name of F and withdrawing the money transferred to F’s account according to the Defendant’s instructions; and (c) E conspired to share the monitoring role during the withdrawal of the said D.

On January 17, 2013, the Defendant issued a false statement of tax amounting to KRW 41,042,40,380 in total by the following methods from March 29, 2013 to March 29, 2013, even though the said FF did not have supplied goods or services to the G LABB, as if it supplied the completion of the contract, it ordered D to issue one copy of the false statement of tax amounting to KRW 183,758,754, as if it supplied the completion of the contract, and issued a false statement of tax amounting to KRW 41,042,40,380 in total by the following methods, as shown in the list of crimes.

Accordingly, the defendant issued false tax invoices in collusion with D and E.

Summary of Evidence

1. Statement by the defendant in court;

1. The accusation and accompanying materials by the Commissioner of the National Tax Service of the Daejeon Regional Tax Service;

1. Each police statement made to H and I;

1. A protocol concerning the examination of suspect of the police against J;

1. A copy of an electronic tax invoice;

1. The police of D. D.

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