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(영문) 창원지방법원 밀양지원 2017.06.08 2016고단596
조세범처벌법위반등
Text

A defendant shall be punished by imprisonment for two years.

Reasons

Punishment of the crime

Defendant C received KRW 50,00,000 from non-merchants D, and around September 3, 2008, at the Kimyang-si, Kimyang-si, Kimyang-si, registered a business operator under the name of the Defendant, and transferred documents, such as a certificate of seal needed for the issuance of tax invoice, to the said D, and received false tax invoice in the name of the said D and (State) E, and conspired to file a report with the tax office.

1. Final tax return filed on the second half of 2008;

A. The “list of the total tax invoices for sales punishment” as stated in the written indictment for the list of the total tax invoices by customer is correct ex officio as it is apparent that it is a clerical error in the “list of the total tax invoices by customer”.

(hereinafter the same shall apply)

No person shall submit to the Government a sum table of accounts of separate sources of revenue under tax-related Acts, stating in falsity, without supplying goods or services.

Around January 28, 2009, the Defendant reported the two taxable periods of 2008 at the Kimhae-do office located in Chungcheongnam-do around January 28, 2009 with the above D, and entered the fact in the column of supply of goods and services to L&S Korea and F, but did not supply goods and services to F, the Defendant falsely entered the amount of KRW 45,20,000 in the aggregate column of supply of the aggregate of the separate tax invoices for each customer.

B. Since it is apparent that “the list of the total tax invoices for purchase” as stated in the written indictment for the list of the total tax invoices by the purchaser is a clerical error in the “list of the separate tax invoices by the purchaser”, it shall be corrected ex officio.

(hereinafter the same shall apply)

No person shall submit to the Government a false list of invoices of separate tax accounts by purchasing agencies under the added-value-added tax-related Acts, without being supplied with goods or services.

Around January 28, 2009, the Defendant reported to the above Kimhae Tax Office for the second taxable period of 2008 at the above Kimhae Tax Office, stating the fact that there was no supply of goods or services from G, in falsity, that the supply of the aggregate invoice for each tax invoice by the purchaser is KRW 43,100,000 in the amount column.

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