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(영문) 대구지방법원 2014.12.26 2014고합326
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant

A Imprisonment for three years and fines for 2,240,000,000 won, and Defendant B for a fine of 100,000,000 won.

Reasons

Punishment of the crime

1. From March 2010, Defendant A operated the Plaintiff Company B in the former Simsi F from March 2, 2010, he was in charge of the sales and purchase office, fund management, issuance of tax invoices, etc.

No person shall submit to the Government the sales and purchase tax invoice by false entry without supplying goods or services, or without being supplied therewith.

A. On July 26, 2010, the Defendant filed a final return on the value-added tax base for the first year 2010 with respect to B from the Gu Tax Office located in the Gu Tax Office located in the 174 U.S.A. Corporation 1 and 174, and the Defendant entered the false list of total tax invoices by stating the false list of total tax invoices as if he had not been supplied with the closed interest equivalent to KRW 260,541,500, the supply price of G from G, and submitted it to the government, even though he had not supplied the closed interest equivalent to KRW 281,154,813, the supply price of H.

B. Around July 25, 2011, the Defendant stated “ around July 23, 2011” in the instant indictment, but it is obvious that it is a clerical error (No. 1, No. 514, 515 of the evidence record). Thus, the Defendant’s indictment is corrected without any amendment to the indictment.

In the old U.S., the final return of value-added tax on B was filed on January 201 with respect to the corporation B, and the fact is as follows: (a) as if the corporation B had not been supplied with the closed interest equivalent to the supply price of KRW 360,423,550 from J, and the supply price of KRW 80,170,80 from J, it was falsely entered in the list of total tax invoices as if the corporation was supplied, and (b) as if the corporation B had not supplied the closed interest equivalent to the supply price of KRW 547,249,834, even though the corporation supplied the supply price to K, it was falsely entered and submitted

C. around October 25, 2011, the Defendant, at the Gu, U.S. Tax Office around October 25, 201, against B.

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