logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 부산지방법원 2016.10.13 2016고정1978
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 30 million.

If the defendant does not pay the above fine, 150,000 won.

Reasons

Punishment of the crime

1. Issuance of false tax invoices;

A. On August 21, 2012, the Defendant issued a tax invoice to “30,000,000 won and supplier D” even though he/she did not supply goods or services to D.

B. Around September 20, 2012, the Defendant issued a tax invoice to “31,435,400 won, supplier D,” although the Defendant did not supply goods or services to D.

C. Around November 22, 2012, the Defendant issued a tax invoice with “42,622,50 won, supplier D,” although the Defendant did not supply goods or services to D.

2. Receipt of false tax invoices;

A. On June 28, 2012, the Defendant received a tax invoice stating “The supply price of KRW 150,000,000, C, the supplier C, and the supplier (ju),” even though there was no fact that the Defendant was supplied with goods or services from the KCAP, the Defendant received one tax invoice stating “The supply price of KRW 150,00,000,00,000,”

B. Around July 18, 2012, the Defendant received a tax invoice stating “The supply price of KRW 50,000,000, the recipient C, the supplier C, and the supplier (ju),” even though there was no fact that the Defendant was supplied goods or services from the KCAP, the Defendant received one tax invoice stating “The supply price of KRW 50,00,00,000,”

C. Around September 14, 2012, the Defendant received a tax invoice stating “The supply price of KRW 50,390,000, the recipient C, the supplier C, and the supplier (ju),” even though there was no fact that the Defendant was supplied goods or services from the KCAP, the Defendant received one tax invoice stating “The supply price of KRW 50,390,00.”

Around October 15, 2012, the Defendant received a tax invoice stating “The supply price of KRW 80,488,000, the recipient C, the supplier C, and the supplier (ju),” even though there was no fact that the Defendant was supplied goods or services from the KCAP, the Defendant received one copy of the tax invoice stating “The supply price of KRW 80,48,00,00.”

E. On November 21, 2012, the Defendant did not receive any goods or services from the Samsung Plus Co., Ltd.

arrow