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(영문) 서울중앙지방법원 2015.05.15 2014고합909
조세범처벌법위반등
Text

Defendant

A Imprisonment with prison labor of two years and six months, Defendant B Co., Ltd. shall be punished by a fine of 10,000,000, and Defendant C and E, respectively.

Reasons

Punishment of the crime

Defendant

B Co., Ltd. (hereinafter “B”) was incorporated for the purpose of manufacturing plant steel structure, etc. from December 23, 2013 to “B,” and Defendant A served as the representative director of Defendant B from December 20, 2006 to May 30, 2013, Defendant C as the ordinary business of Defendant B’s headquarters from December 2006 to August 20, 201, and Defendant F as the field director of “UU Corporation” executed by Defendant B from September 2009 to June 5, 2012.

Defendant

E is an operator of V, who is Defendant B’s subcontractor.

【Defendant A, who violated the Punishment of Tax Evaders by Defendant A and B, entered into a contract with Hyundai Industrial Development Co., Ltd. (hereinafter “Modern Industrial Development”) on around May 7, 2010 to provide approximately KRW 7.6 billion with a subcontract for the above construction to X Co., Ltd. (hereinafter “X”) around May 28, 2010; however, Defendant A entered into a contract with approximately KRW 6.5 billion, on around May 28, 2010; however, Defendant A had to issue a revised tax invoice equivalent to KRW 2.7 billion among approximately KRW 7.6 billion of the above contract; however, Defendant A was issued and issued a false tax invoice or a total of six copies of tax invoices as follows.

On November 30, 2010, Defendant A issued one copy of the false tax invoice related to the development of modern industry, as if the supply of goods or services equivalent to KRW 2,410,951,600, not the supply of goods or services for the development of modern industry, and the supply of goods or services equivalent to KRW 2,410,951,60, and (2) around December 15, 2010, Defendant A issued one copy of the false tax invoice as if the goods or services were supplied without being supplied with goods or services from the development of modern industry, and (3) around December 16, 2010, Defendant A received one false tax invoice as if the goods or services equivalent to the above supply value were supplied.

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