특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 1.3 billion won.
When the defendant does not pay the above fine.
Punishment of the crime
The Defendant, who operated “D” from July 10, 2013 to January 2014, which is a seller of scrap metal wholesale and retail in Yangsan City, shall not be eligible for the issuance of a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.
1. On July 8, 2013, the Defendant issued a false sales tax invoice for profit-making purposes in the “D” office above (2) around July 8, 2013, and even though there was no fact that scrap metal was supplied to E, the Defendant issued a false tax invoice in the same manner as if he supplied the scrap metal equivalent to KRW 218,056,30 in supply value to E, and issued a false tax invoice in the same manner to two companies as shown in paragraph (1) of the attached list of crimes. In addition, the Defendant issued a false sales tax invoice in the aggregate of KRW 12,571,212,30 in the same manner as above.
2. The Defendant received false purchase tax invoices: (a) around June 30, 2013 through December 31, 2013, at the office of “D” above (2013) and (b) around December 31, 2013, the Defendant was issued Chapter 6 of the tax invoice falsely prepared as if he was supplied with scrap metal equivalent to KRW 41,090,000 in total supply price, despite the absence of the fact that he was supplied with scrap metal from G; and (c) was issued Chapter 14 of the false purchase tax invoice in total by the following methods, as shown in paragraph 2 of the attached list of crimes.
Summary of Evidence
1. Defendant's legal statement;
1. Written accusation;
1. Application of a copy of general value-added tax return, tax invoice issuance return, list of individual tax invoices by seller, and Acts and subordinate statutes on electronic tax invoices;
1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the crime committed under the relevant Act, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, necessary concurrent imposition of fines);
1. Articles 53 and 55(1) of the Criminal Act for discretionary mitigation;