logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 서울북부지방법원 2018.06.21 2017고단4843
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for seven months.

Reasons

Punishment of the crime

【The Defendant was sentenced to imprisonment with labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Seoul Northern District Court on December 9, 2016, and the said judgment became final and conclusive on May 19, 2017.

【Criminal facts】 The Defendant was an employee of C in Gangnam-gu Seoul Metropolitan Government 9th floor and engaged in the planning office duties in the above company.

1. No tax invoice under the Value-Added Tax-Related Acts shall be issued without supplying goods or services on which false tax invoice is issued;

Nevertheless, around September 12, 2013, the Defendant issued a false tax invoice equivalent to KRW 10,950,000 in the supply price as if he/she supplied goods or services without supplying goods or services to D, and issued a false tax invoice amounting to KRW 1,130,212,00 in total for 31 times, as shown in the attached Table 1, from that time until September 30, 2014.

2. It shall not receive any tax invoice under the Value-Added Tax-Related Acts without receiving goods or services supplied with a false tax invoice;

Nevertheless, around August 19, 2013, the Defendant received a false tax invoice amounting to KRW 1,800,000 in the supply price as if he/she received goods or services from E without being supplied with goods or services. From that time to September 4, 2014, the Defendant issued a false tax invoice amounting to KRW 994,625,00 in total amount of 36 times as shown in the attached Table 2 of the crime list from that time to September 4, 2014.

Summary of Evidence

1. Statement made by the witness F in the second public trial record;

1. A protocol concerning the interrogation of suspect with respect to F;

1. Statement of questioning the suspect of the offense;

1. A written accusation, a report on completion of investigation of value-added taxes, a report on completion of investigation into data, a report on value-added taxes, and a tax invoice;

1. A copy of the judgment; and

arrow