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Reasons
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(영문) 수원지방법원 안양지원 2016.09.06 2015고단1701
조세범처벌법위반
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1. Defendant A corporation shall be punished by a fine of KRW 10,000,000.

The amount equivalent to the above fine shall be paid provisionally.

Reasons

Punishment of the crime

Defendant

A Co., Ltd. is a company established for the manufacture of electrical and electronic equipment, such as electrical and electronic equipment from 501 to 501, and Defendant B is the representative of the above company.

1. Defendant B

A. On February 12, 2013, the Defendant issued a false tax invoice in an amount equivalent to KRW 2,092,132,90 in total for ten times from the above date to August 30, 2013, including the issuance of a false tax invoice as if he/she supplied goods equivalent to KRW 195,847,90 to the LIM case, although there was no fact that he/she supplied goods or services to the LIM case of the above F building 501.

B. On February 12, 2013, the Defendant received a false tax invoice in the aggregate amount of KRW 2,036,392,600 from the above date to August 30, 2013, even though there was no supply of goods or services from the KF building 501, the Defendant received a false tax invoice as if the KF building had been supplied with goods equivalent to KRW 193,00,000 from the KF building, as shown in the attached list of crimes (2).

2. Defendant A, a representative of the Defendant, issued or received a false tax invoice as set forth in the above paragraph (1) with respect to the Defendant’s business.

Summary of Evidence

1. Defendant B’s legal statement

1. The prosecutor's statement concerning G;

1. Application of the Acts and subordinate statutes on the written accusation;

1. A stock company with the relevant legal provisions concerning the facts constituting the crime and the choice of punishment: Defendants B of Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act: Determination of imprisonment and sentence under Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendants among concurrent crimes: former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

1. Defendant B of a suspended execution: Article 62 (1) of the Criminal Act;

1. Defendant A stock company of the provisional payment order: Reasons for sentencing under Article 334 (1) of the Criminal Procedure Act;

1. The grounds for sentencing against Defendant A, Inc. are as follows.

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