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(영문) 서울북부지방법원 2018.06.22 2018고단571
조세범처벌법위반
Text

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

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

Reasons

Punishment of the crime

[2018 Highest 571] The Defendant, from April 2012 to April 2013, operated Co., Ltd. E (hereinafter “F”) established for the purpose of wholesale and retail business of food miscellaneous in Dongdaemun-gu Seoul Metropolitan Government D.

1. On December 13, 2012, the Defendant issued a false tax invoice equivalent to KRW 37,909,091 in the supply price as if he/she supplied goods or services even though he/she did not supply goods or services at the E office of a stock company, and issued a false tax invoice equivalent to KRW 391,181,824 in total over 10 times from the time until March 28, 2013, as shown in the list of crimes (1) in attached Table 391,181,824 in total, as in the list of crimes (1).

2. On November 14, 2012, the Defendant received a false tax invoice, including the receipt of one copy of the false tax invoice equivalent to KRW 35,795,454, as if he/she received the goods or services, even though he/she did not receive the goods or services from the first L&C non-logistics at the E office, the Defendant was issued a false tax invoice equivalent to the supply price of KRW 35,795,454, as if he/she received the goods or services. From that time until March 29, 2013, up to March 29, 2013, he/she was issued a false tax invoice equivalent to the total supply price of KRW 748,548,188, as shown in the

[2018 Highest 881] The Defendant, from April 2012 to April 2013, operated the distribution of name cards (after the change: agricultural and fishery products) in Dongdaemun-gu, Seoul, a corporation established for the purpose of food miscellaneous wholesale and retail business from Dongdaemun-gu to April 2013.

3. On March 19, 2013, the Defendant issued a false tax invoice, including issuing one copy of the false tax invoice equivalent to KRW 38,818,182, as if he/she supplied goods or services to E even though he/she did not supply goods or services, and from that time up to March 29, 2013, the Defendant totaled KRW 80,454,546,546.

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