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(영문) 광주지방법원 순천지원 2014.07.17 2014고합93
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
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 becomes final and conclusive.

Reasons

Criminal facts

The Defendant is a person who operates the “C”, which is a business entity dealing with polystrophate and lusol.

1. On May 30, 2012, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) issued a tax invoice of KRW 403,048,600, which does not supply goods or services at the “C” office located in D, and issued ten copies of the tax invoice, which does not supply goods or services to the “C” office, and does not supply goods or services to the “NFT” company (hereinafter “NF”) and supplies polybate of KRW 403,048,60, from that time to November 29, 2012, instead of supplying goods or services to the “NFT” office, as shown in Table 1 of the Crimes List.

2. Where persons liable to prepare and issue tax invoices under the Punishment of Tax Evaders Act are supplied with goods or services, they shall issue them;

The Defendant, on January 25, 2012, supplied P. F. (hereinafter “F”), 58,627,00 won of polysates, etc. to F. (hereinafter “F”), but did not issue a tax invoice thereafter. From that time, until December 28, 2012, “2,013,298,500 won” written in the indictment of KRW 2,063,90 as shown in attached Table 2, as shown in attached Table 2, appears to be a clerical error in the above amount.

A tax invoice has not been issued despite the supply of polychlorates, etc. of the company.

Summary of Evidence

[Crime No. 1] Part of the Defendant’s legal statement, Part 4 of the Account Transaction Statement [Crime No. 2] Defendant’s legal statement, each of the F entry into the Defendant’s legal statement, F deposit details, copy of the suspect’s Trade Records, one of the documents of measurement and settlement, etc. 8, 8, 8, 8, 201, 201, 1, 201, 201, 201, 201, 201, 201, 201, 300,000,000,000

1. The Defendant’s summary of the assertion is from F (Representative G) who is the seller.

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