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(영문) 서울중앙지방법원 2015.06.11 2013고단7745
조세범처벌법위반
Text

Defendant

A shall be punished by imprisonment with prison labor for six months and by imprisonment with prison labor for one year.

However, for two years from the date this judgment becomes final and conclusive.

Reasons

Criminal facts

[2013 Highest 7745 - Defendant A is a person who engages in wholesale and retail business of clothing as the representative of E, Defendant B is a person who operates the above company together with Defendant A, and E (Gu F) is a company established by the Defendants to issue a tax invoice without supplying goods or services.

On September 2010, the Defendants, without supplying goods or services, issued tax invoices under the name of the above E, and offered them for raising business funds by receiving 5% or less of the value of supply.

1. According to the aforementioned public offering, the Defendants issued false tax invoices: (a) around June 201, inasmuch as there was no fact that they supplied goods or services from “HPS” located in Dong-gu, Dong-gu, Chungcheongnam-gu; (b) in spite of the fact that they supplied goods or services to “HPS”, the Defendants prepared and delivered sales tax invoices in the form of KRW 22,727,277, and issued them to I; and (c) around that time, even though there was no fact that they supplied goods or services to I as listed in the attached list of crimes in the attached list of crimes, the Defendants issued 20 copies of the sales tax invoices in the aggregate amount of KRW 692,917,03

2. Notwithstanding the fact that the Defendants submitted a list of the total tax invoices by customer in a false entry, according to the aforementioned public offering, notwithstanding the fact that they entirely supplied goods or services during the first taxable period of July 25, 2011, the Defendants supplied goods or services to eight enterprises, including L, as shown in the supply price by customer in attached Form 2 (former 1, 201), and supplied goods equivalent to KRW 1,167,102,274 to eight enterprises, including L, and issued tax invoices 25 as if they were issued, the Defendants submitted a list of the total tax invoices by customer in the first sale year of 2010 to the Seongbuk director of the competent tax office, and regardless of the fact that they entirely supplied goods or services during the second taxable period of October 2010, 201, the Defendants supplied the goods or services to eight enterprises, including L, as listed in the supply price by customer in attached Form 3 (former 2, 2010) as if they were supplied with the goods of KRW 514,869,98.

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