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(영문) 의정부지방법원 2018.10.24 2018고단2581
조세범처벌법위반등
Text

Defendant

A shall be punished by imprisonment for four months, by a fine of 4,00,000 won.

Defendant

B The above fine.

Reasons

Punishment of the crime

[2018 Highest 2581] - Defendants

1. No person who is a defendant A shall arrange or arrange for the issuance or brokerage of an invoice under tax-related Acts and tax-related Acts and tax Acts of corporations without supplying or receiving goods or services;

The defendant, as the representative of D Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do d Do Do Do Do d Do d Do Do d Do d Do d Do d Do d Do

On July 2014, the Defendant introduced the above F from the Defendant’s management of the Defendant located in Spocheon-si, and sent it to the J. In fact, the Defendant: (a) in fact, “E” did not provide goods or services to one of the Defendant’s franchise stores; and (b) “I’s business registration number, name of representative, and the necessary supply value; (c) by facsimile, received a copy of the invoice from the supplier; and (d) provided it to I, a franchisor; and (e) assisted and arranged the act of receiving false invoices and issuing them.

From this point to December 31, 2015, the Defendant arranged and arranged the act of having the Defendant issue and issue a false statement equivalent to KRW 94,962,920,000 in total and supply value, as shown in the attached crime sight table 1, as in the above method, between the taxable period of the value added tax, 2015 and the taxable period of the value added tax.

2. No one shall arrange or mediate the activities of issuing or receiving an invoice under tax-related Acts and tax-related Acts of corporations without supplying or receiving goods or services;

The Defendant, who is engaged in the mushroom sales business, had been able to demand an invoice while selling the fluor, was able to receive and deliver the invoice under E through F, the representative of the farming association E, while there are many buyers demanding an invoice during the process of selling the fluor.

The defendant on September 2015.

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