Daeryun's Incheon Office Defense Case | Daeryun's Incheon Office Defends an Electronic Tax Invoice Falsification Case, Obtaining a Suspended Sentence

The client who visited Daeryun's Incheon office was the owner who ran a transportation company.

When the company he ran went bankrupt due to severe management difficulties, the client proposed to the representative of Company B, with whom he was normally as close as a brother, that they exchange tax invoices.

Upon the client's statement that he would settle the assessed taxes, the representative of Company B accepted the proposal.

The client instructed his own company employee, who was aware of the entire situation, to issue electronic tax invoices under the name of Company B.

However, upon learning that a larger amount than he had expected was being assessed as tax, the representative of Company B asked the client to stop issuing them under his name.

The client, however, did not stop and continued issuing electronic tax invoices using the certified digital certificate of Company B that he held, and was accused by the representative of Company B.

The client therefore visited Daeryun's Incheon office to defend the falsification of private electronic records lawsuit.

▶ Criminal Act Article 231 (Forgery or Alteration of Private Documents, etc.)
A person who, for the purpose of use, forges or alters another person's document or drawing relating to rights, duties, or certification of facts shall be punished by imprisonment for not more than five years or a fine not exceeding ten million won.

▶ Criminal Act Article 232-2 (Falsification or Alteration of Private Electronic Records)
A person who, for the purpose of erroneously processing affairs, falsifies or alters another person's electronic records or other special media records relating to rights, duties, or certification of facts shall be punished by imprisonment for not more than five years or a fine not exceeding ten million won.

▶ Criminal Act Article 234 (Uttering of Forged Private Documents, etc.)

A person who utters a document, drawing, or electronic record or other special media record made by a crime under Articles 231 through 233 shall be punished by the penalty prescribed for each respective crime.

The response team at Daeryun's Incheon office argued that the value-added tax borne by Company B as a result of the client's falsification of the electronic tax invoices was very minor.

In addition, an examination of the tax invoice details that Company B itself submitted to the investigative agency showed that Company B could in fact have enjoyed the economic benefit of receiving a value-added tax refund.

The Incheon attorney urged that the client's conduct had not operated solely to the disadvantage of Company B.

Daeryun's Incheon office argued that the client's conduct in the case had resulted from ignorance of the law.

The client was entirely unaware that the act of issuing tax invoices under another person's name violated the law.

Having been accused due to his own ignorance, the client was deeply blaming and reproaching himself.

The Incheon attorney urged that the client deeply reflected on his wrongdoing and resolved to live diligently as a healthier member of society going forward.

Daeryun's Incheon office The client who came was accused of falsification of private electronic records and uttering falsified private electronic records, and needed to defend the lawsuit.

Daeryun therefore formed a response team of Incheon attorneys with extensive experience in such cases and provided assistance throughout the entire procedure, from legal consultation to the conclusion of the lawsuit.

As a result, the court accepted the Incheon attorney's arguments and imposed a suspended sentence on the client.

If, as in the case above, you wish to obtain assistance in defending a falsification of private electronic records lawsuit, we recommend that you 🔗consult with Daeryun Law Firm.