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(영문) 광주지방법원 목포지원 2017.04.20 2017고정87
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 15,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

No tax invoice under tax-related Acts shall be issued without being supplied with goods or services.

1. On August 25, 2011, the Defendant was issued a false tax invoice of KRW 64,560,649 in the supply price, even though he/she had not received services related to the vessel block construction from the Vienna, as an actual operator of the limited company C, a company with limited liability located in Yong-gun B, Namnam-gun, the Defendant was issued at the above limited company C office, and from the Vienna.

2. On September 26, 2011, the Defendant was issued a false tax invoice of KRW 50,739,700 for the supply price, even though there was no fact that the Defendant received services related to vessel block construction from the office of the said limited liability company C, and from the MMM branch of the limited liability company C.

3. On October 31, 2011, the Defendant was issued a false tax invoice of KRW 84,683,350 for the value of the supply, although there was no fact that the Defendant received services related to ship construction from the office of the said limited liability company C, and from the office of the MNN of the limited liability company C, even though it was supplied with services related to ship construction.

As a result, the Defendant received three copies of the tax invoice under the Value-Added Tax Act of KRW 199,983,69 in total in value of the supply, although the Defendant did not receive the goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D;

1. Application of Acts and subordinate statutes governing tax invoices;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. It is so decided as per Disposition on the grounds of Article 334(1) or more of the Criminal Procedure Act.

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