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Reasons
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(영문) 대전지방법원 홍성지원 2013.11.20 2013고단308
조세범처벌법위반
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A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

1. The Defendant, as an operator of Boli-si Co., Ltd. D in Boli-si, on April 15, 201, issued a false tax invoice to the effect that the said D was supplied with scrap metal equivalent to KRW 4,392,400 from the E, despite that the said D was not supplied with scrap metal from the E, and from that time until December 28, 2011, he was issued a false tax invoice of KRW 2,174,70,070 in total supply value from the four companies, such as the attached list (i) by December 28, 2011.

2. The Defendant was a person who is an operator of “G” in Boan-si, 201. On January 14, 2011, the Defendant issued a false tax invoice to the effect that the said G was supplied with a Dong, etc. equivalent to KRW 15,421,70 from H, while the Defendant was issued a false tax invoice to the effect that the said G was supplied with a Dong, etc. equivalent to KRW 15,421,70 from H, and that from the said date to May 3, 2011, he was issued a false tax invoice of KRW 2,23,957,720 from the total supply value of five companies, such as written in [Attachment List] from the above five companies from May 3, 2011.

Summary of Evidence

[2013 Highest 308]

1. Defendant's legal statement;

1. A written accusation;

1. A report on the closure of investigation;

1. Value-added tax return:

1. Each tax invoice;

1. Details of each bankbook;

1. Each detailed statement of transactions and deposit sheet;

1. Each sales tax invoice, table of accounts, certificate of measurement, and transportation tax invoice;

1. Business registration certificate and certificate of personal seal impression;

1. Copies of oars;

1. A copy of account transactions;

1. Each investigation report (in the case of data, two copies of the bankbooks issued by I, two copies of the bankbooks opened by I on the data basis, two copies of the account books entered in the actual purchase and sale in year 201);

1. The defendant and the J's partial statement

1. A protocol concerning the examination of suspect by the prosecution against K and J;

1. A protocol concerning suspect examination of L;

1. A letter of termination of investigation into violation;

1. Final return of value-added tax;

1. A list of total tax invoices by customer:

1. A statement of trading, etc.;

1. The investigation report; and

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