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(영문) 수원지방법원 안산지원 2016.10.14 2015고합13
특정범죄가중처벌등에관한법률위반(조세)등
Text

Defendant shall be punished by imprisonment for a term of two years and six months, and a fine of 4.8 billion won.

When the defendant does not pay the above fine.

Reasons

Punishment of the crime

The Defendant is a person who operates the sales office C in Suwon-si, Suwon-si, and D is a person who actually operates the F Co., Ltd., Ltd. (hereinafter referred to as “F”) of the closed-dong brokerage company E in the time of harmony.

The Defendant, along with D, purchased a closed-end B from a non-defluorous non-data bromoer with D, received a false tax invoice from the ‘bombing enterprise' (a company established to gain profits without paying any additional tax imposed after closing the tax invoice after only issuing the tax invoice) to disguised the normal transaction, and reported it to the tax office and received the input tax deduction. In the process of receiving the input tax deduction by reporting it to the tax office, the Defendant: (a) provided that, in order to conclude that a real transaction occurred by using cash it owns, the Defendant: (b) provided the so-called “financial business” that was immediately remitted to and immediately withdrawn from the large amount of supply price indicated in the tax invoice; and (c) conspired to have

1. No person in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall submit to the Government a list of total tax invoices by purchasing and selling places without being supplied with any goods or services under the Value

Nevertheless, according to the above public offering, the Defendant and D filed a final tax return on the value-added tax for profit-making purposes on January 25, 2013 from the emulious tax office located in the Republic of Korea in the Dobong-Eup, Seodong-gu, 2012. The fact is that F only purchased the waste transport from the emulitator, and even though F was supplied with the goods or services from G (hereinafter “G”), F was supplied with the total supply value of KRW 20,797,277,000 from G, the fact that the F was supplied with the goods or services equivalent to the total supply value of KRW 20,797,27,000 from G.

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