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(영문) 부산지방법원 2018.02.01 2017고정2415
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 5,000,000.

If the defendant does not pay the above fine, 100,000 won shall be one day.

Reasons

Criminal facts

Some of the facts charged were corrected.

On May 26, 2017, the Defendant was sentenced to a suspended sentence of 4 months of imprisonment for fraud at the Ulsan District Court, and the said judgment became final and conclusive on June 3, 2017.

The Defendant is a person who has overall control over C’s construction business in Busan Dong-gu from July 2015 to January 9, 2017.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

On October 28, 2015, the Defendant issued a tax invoice of KRW 50,000,000 at the supply price without supplying goods or services to C’s office, and D’s office (representative: E).

2. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

The Defendant, at the office of C, issued each tax invoice of KRW 28,500,000, the supply price of KRW 23,000,000 on October 23, 2015, the supply price of KRW 32,50,000 on November 30, 2015, and the supply price of KRW 19,00,00,000 on December 31, 2015, without being supplied goods or services from “F” (G).

Accordingly, the Defendant issued a false tax invoice of KRW 50,000,000, and received three copies of the false tax invoice of KRW 80,000,000 in total.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol of examination of suspects of offenses against H;

1. Certification of G production;

1. A tax invoice (not more than 41 pages of investigation records), a return of confirmation of value-added tax (44 pages of investigation records);

1. Previous records: Results of case search, application of Acts and subordinate statutes of each judgment;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (a point of issuing false tax invoices) concerning facts constituting an offense, Article 10(3)1 of the Punishment of Tax Evaders Act (a point of receiving false tax invoices) and the selection of each fine;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Aggravation concurrent crimes;

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