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(영문) 대구지방법원 서부지원 2021.01.07 2020고단2388
조세범처벌법위반
Text

Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 30,421,00 won.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

A is the representative director of the defendant B corporation established for the purpose of the interest of the manufacturer D of paintings in the Seogu-gu, Daegu, for the purpose of textile removal and wholesale and retail business.

1. Defendant A

A. (1) On July 28, 2015, the Defendant, who was not issued a tax invoice, did not issue a tax invoice for the supply of goods equivalent to KRW 1,358,843,940, total supply value of KRW 1,358,843,940, even though he/she supplied goods, such as the original part of KRW 98,182, at the office of the B Co., Ltd. located in Seo-gu, Daegu, Seo-gu, Daegu, to E, but did not issue a tax invoice for the supply of the goods from around July 5, 2018.

2) On July 28, 2015, the Defendant who failed to receive a tax invoice was supplied with goods or services, such as original processing of KRW 4,363,636,00, from F at the office of the above B Co., Ltd., in collusion with G of F and did not receive a tax invoice for the supply. From that time, until February 7, 2018, the Defendant conspired with the supplier and was supplied with goods or services equivalent to KRW 356,913,00 in total amount of KRW 59 times until February 7, 2018, and was supplied with goods or services equivalent to KRW 356,913,00,000 in total, as in the list of crimes in the attached Table (2).

B. Around July 29, 2015, the Defendant, who was not issued a tax invoice, did not issue a tax invoice for the amount of KRW 550,000 for the supply of goods, such as KRW 550,000, at the above D office, even though he/she supplied goods to H., from that time until December 6, 2016, even though he/she supplied goods equivalent to KRW 185,028,291 for total supply amount of KRW 13 times, such as the list of crimes in the attached Table (3) from that time until December 6, 2016.

2) On October 26, 2015, the Defendant, who has not received a tax invoice, has received goods or services equivalent to KRW 5,072,727 from the Plaintiff at the above D office, but has received from the said D office the supply price of goods or services, but shall enter into a dispute settlement agreement.

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