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Reasons
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(영문) 의정부지방법원 2017.05.19 2017고단619
조세범처벌법위반
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1. The defendant A shall be punished by a fine of 10,000,000 won.

The above fine shall be reasonable for the defendant.

Reasons

Punishment of the crime

1. Defendant B

A. On February 2, 2015, the Defendant was issued a tax invoice stating that there was no receipt of goods from A, a corporation, and F, the amount of goods worth KRW 123,77,273, even though there was no receipt of goods from A, at the office of C, C, and C, a corporation, a company, in the light of the Gyeonggi-si economy.

In addition, the Defendant was issued a false tax invoice amounting to KRW 2,155,985,451 on 11 occasions in total, as shown in the attached Table of Crimes (a statement of receipt of false tax invoices) between the Defendant and June 12, 2015.

B. Around January 20, 2015, the Defendant issued a tax invoice stating as if A were supplied with goods worth KRW 45,500,000, even though there was no fact that goods were supplied to G in the said place.

In addition, from that time to June 10, 2015, the Defendant issued a false tax invoice equivalent to KRW 2,164,501,989 for total amount of 13 times, such as the list of crimes in attached Form 1 (a statement issued a false tax invoice).

2. Defendant A’s representative director, Defendant A, at the same time and place as in the preceding paragraph, issued a false tax invoice as above in relation to the issuance of the Defendant’s business account statement.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes concerning the list of total tax invoices and the list of electronic tax invoices;

1. Defendant A, a corporation subject to the pertinent legal provisions and the choice of punishment against the crime: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act; Defendant B; Article 10(3)1 of the Punishment of Tax Evaders Act (elective selection of imprisonment with prison labor);

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37 and Articles 38(1)2 and 50 of the Criminal Act;

1. Defendant B: Article 62 (1) of the Criminal Act;

1. Defendant A Co., Ltd.: Article 334 of the Criminal Procedure Act.

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