logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울동부지방법원 2015.11.19 2015고단327
조세범처벌법위반
Text

1. Defendant B is punished by imprisonment with prison labor for one year.

However, this judgment has become final and conclusive against Defendant B.

Reasons

[Violation of the Punishment of Tax Evaders Act (2015 Height2864: guilty) against Defendant B, Defendant B is a person who operates the F Co., Ltd. for the purpose of wholesaleing medical devices and computer peripheral devices in Songpa-gu Seoul.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. The Defendant B issued a false tax invoice on September 30, 201, and even though there was no fact that goods or services were supplied to G, Defendant B issued a false tax invoice with the supply value of 280,420,000 in the name of F Co., Ltd.

Defendant

B along with this, from around that time to June 29, 2012, 24 copies of a false tax invoice of total value of 4,254,970,000 were issued, as shown in the separate sheet of crime (1).

2. The Defendant B received a false tax invoice on November 3, 201, without having received the goods or services from H, Defendant B received a false tax invoice of KRW 157,500,000 of the value of supply in the name of H, even though there was no fact that it received the goods or services from H.

Defendant

B along with this, from around that time to March 28, 2012, a false tax invoice of KRW 3,090,150,000 was issued as shown in the annexed Table (2).

Summary of Evidence

1. Defendants’ respective legal statements

1. A witness I and each legal statement of the J;

1. Each prosecutor and police suspect interrogation protocol against the Defendants

1. The written accusation, the details of the offense, and written opinions of the offender, the data investigation report, and the examination records;

1. Each electronic tax invoice, total tax invoice by customer, and total tax invoice by buyer;

1. Details of transactions in each passbook;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Defendant B of the relevant Act on the facts constituting the crime: each of the falsity under Article 10 (3) 1 of the Punishment of Tax Evaders Act;

arrow