특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant shall be punished by imprisonment for not less than three years and six months and by a fine not exceeding 11,00,000,000 won.
The above fine shall not be paid by the defendant.
Punishment of the crime
No person of "2016 High 300" shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services for profit-making purposes.
The Defendant and E refer to the circulation of non-data-free Dongs
As a result, from March 201, a large amount of tax invoice for the waste-free transactions from around March 201, issued a large amount of tax invoice for the waste-free transactions, and then closed the business without paying taxes, such as value added taxes on the above sales, F and G were operated in order by using a large-scale coal company.
In the foregoing process, the Defendant: (a) issued a tax invoice within the limit of KRW 100 billion between the supply price of six months in the name of H; (b) issued a tax invoice within the limit of KRW 100 billion under the name of H; and (c) transferred the said H’s place of business to Gu K in Ansan-si, an amount of KRW 0.5% of the actual supply price as commission on January 10, 2013, along with I on January 10, 2013.
On January 24, 2013, the Defendant and E purchased non-data-free Dongs from the Defendant and E and supplied them to L Co., Ltd., and even though I did not supply them, I issued a tax invoice in the name of H, which is 142,201,930, the value of the supply to L Co., Ltd.
In addition, from January 24, 2013 to June 17, 2013, the Defendant and E issued 310 copies of the tax invoice in H’s name, 21,122,203,145 won, including the supply price, even though the Defendant, E, M, N, etc. supplied non-data page to L, O, P, and I did not supply it.
As a result, the defendant in collusion with E, I, M, N, etc. is equivalent to 21,122,203,145 won in total without supplying goods for profit.