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(영문) 광주지방법원 목포지원 2015.04.23 2015고단149
조세범처벌법위반
Text

Defendant 1, 2, 3, 5 through 13, 17, 18, 19, and 21 of the annexed list of crimes, shall be sentenced to imprisonment for two months.

Reasons

Punishment of the crime

On March 31, 2011, the Defendant was sentenced to two years of imprisonment with prison labor for the crime of false accusation in Suwon District Court's Ansan Branch, and the judgment became final and conclusive on November 3, 201. On June 20, 2014, the Seoul High Court sentenced three years of imprisonment with prison labor for the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and three years of imprisonment with prison labor, and the judgment became final and conclusive on June 28, 2014.

The defendant is a representative director of C, a corporation established for the purpose of manufacturing and selling medical devices, who operated the above company.

On April 23, 2010, the Defendant issued a tax invoice in the same manner as if he supplied E company with goods or services equivalent to KRW 50,000,00,000, in spite of the fact that he/she had not supplied goods or services to E company, and issued a false tax invoice to E company from that time until December 31, 201 in the same manner as indicated in the separate sheet of crime Nos. 1,345,00,000, in total, 109, 113, 114, and 161 of the evidence evidence record Nos. 109, 114, and 161, the Defendant appears to have an effect on “58,300” listed in No. 5 of the list of crimes, “60,500,500,500,000,” and “60,000,000,000,000,00.”

(The value of supply seems to be written in the sum of the tax amount). A reasonable amount of false tax invoice has been issued.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (verification of telephone conversations as to whether the other party to the transaction has made a actual transaction);

1. Investigation report (to attach the data of the Daejeon World War - Electronic tax invoices and the details of confirmation on the closure of business);

1. - A report on completion of investigation of value-added tax (Evidence No. 7 pages of Evidence No. 2);

1. - A written confirmation of transaction details (F company), (Evidence No. 87 pages of evidentiary records);

1. Submission, .. of a written vindication of value-added tax data;

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