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(영문) 광주지방법원 순천지원 2018.10.11 2018고단966
조세범처벌법위반
Text

[Defendant A] The defendant shall be punished by imprisonment with prison labor for one year and six months.

However, the above sentence shall be executed for a period of three years from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

【Criminal Records (Defendant A) / Defendant A was sentenced to a suspended sentence of five years for imprisonment with prison labor for a special larceny by the Gwangju District Court on January 11, 2018, and the said judgment became final and conclusive on the 19th of the same month.

【Defendant A is a person who actually runs the Defendant Company B, and Defendant B is a corporation established for the purpose of petroleum sales business, etc. in the case of remaining women on February 4, 2013.

"2018 Highest 966"

1. Defendant A

(a) No person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts shall be issued a tax invoice in collusion with the other party;

Nevertheless, on August 25, 2014, the Defendant purchased 106,000 liters from F to 106,000 literss at the sea at the port of B-8 funeral accommodation around August 25, 2014, and did not receive the tax invoice from F, and purchased 19,17,600 liter C, which was totaled 515 times from around that time to July 8, 2016, as indicated in the attached Table 1 of the Crimes List of Crimes (market 11,90,938,000) and did not receive the issuance of the tax invoice.

(b) No person liable to prepare and issue tax invoices pursuant to the value-added tax-related Acts that are not issued shall issue any tax invoices;

Nevertheless, on April 16, 2014, the Defendant sold 16,000 literss and did not issue a tax invoice at the influorous place located in the Co., Ltd., and the Defendant sold 16,000 literss and did not issue a tax invoice at the same time from around that time to July 1, 2016, as stated in the attached Table 2 of the crime committed from around 367 to around July 11, 2016. In total, the Defendant sold 2,42,049 liters and mits (sale amount 2,469,595,552) and did not issue tax invoice.

2. Defendant B, at the same time and place as the above paragraph 1, purchased the Defendant’s business, as in the foregoing paragraph 1, a representative of the Defendant, a miter C, etc., with respect to the Defendant’s business.

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