특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding three billion won.
When the defendant does not pay the above fine.
Punishment of the crime
1. No person violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall submit to the Government a list of total tax invoices by seller and seller without supplying or being supplied with goods or services for profit;
Nevertheless, on January 6, 2010, the Defendant, in collusion with those whose name is unknown, registered the business under the name of Kui-gu G as “H” at the place of business without an intention to engage in the actual business, and then, in purchasing (ju), J, and K water from an Istsyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyy
Although H did not receive the goods or services, the Defendant entered false information that he received the goods or services from the N (O) on July 25, 2010, in filing the final return of value-added tax (from January 1, 2010 to June 30, 2010) from the Cheongju Tax Office located in the Cheongju-dong, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, the Defendant submitted the said tax office’s list of total tax invoices by stating the false information that he received the goods of the aggregate amounting to KRW 484,020,450, and that he received the goods of the aggregate amounting to KRW 149,158,70,00 from the L (O) and submitted the false information to the public official who received the goods of the aggregate amounting to KRW 62,227,100,00 from the P (the business registration number: Q).
B. Although the submission by the buyer by buyer was not a supply of goods or services, the Defendant did not appear to have provided the goods or services on July 25, 2010.