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(영문) 부산지방법원 동부지원 2017.02.09 2016고단1938
조세범처벌법위반
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Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 200 million won, respectively.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

A is the representative director of the defendant corporation B in Busan Shipping Daegu E, who operates the above corporation B.

1. Defendant A

(a) No person liable to prepare and issue a tax invoice pursuant to the added-value tax law that violates his/her obligation to issue a tax invoice shall issue any tax invoice;

Nevertheless, around October 28, 2011, the Defendant supplied F with timber equivalent to KRW 344,800,000 at the above corporate office B, and did not issue tax invoices from that time until December 31, 2015, and issued tax invoices, respectively, even if the Defendant supplied timber equivalent to KRW 2,471,564,124 on a total amount of 5654 times from that time to December 31, 2015, as shown in the attached list of crimes (1).

(b) No tax invoice under the Value-Added Tax-Related Act shall be issued without supplying goods or services on which false tax invoice is issued;

Nevertheless, on October 31, 2011, the Defendant issued a total of 99 tax invoice in total amount of KRW 2,267,204,268,268 without supplying goods or services, from that time until December 31, 2015, including issuing a copy of the tax invoice stating as if he/she supplied goods or services equivalent to KRW 29,968,00 in value of supply, even though he/she did not have supplied goods or services to G, and issued a total of 99 tax invoice of KRW 2,267,204,268 in value of supply without supplying goods or services, as described in the attached crime list (2).

2. Defendant B, at the time, and at the place specified in paragraph 1, the Defendant, a representative of the Defendant, committed an offense as prescribed in paragraph 1 in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ legal statement

1. A protocol concerning suspect interrogation of the defendant A by the prosecution;

1. A written accusation;

1. A certificate;

1. Details of issuance of false tax invoices;

1. A statement of omission of sales;

1. An electronic tax invoice;

1. Application of Acts and subordinate statutes on account transactions;

1. The relevant Article of the Act and the defendant A who has chosen to commit the crime: Each of them;

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