조세범처벌법위반
Defendant shall be punished by a fine not exceeding 35.8 million won.
Where the defendant fails to pay the above fine, one hundred thousand won shall be paid.
Punishment of the crime
From January 2, 2014, the Defendant: (a) from around January 2, 2014, when he/she registered as a business operator, changed the trade name to “E” and is engaged in the same business as before June 15, 2015; (b) as a person obligated to prepare and issue a tax invoice under the Value-Added Tax Act does not issue a tax invoice; (c) around January 24, 2014, the Defendant supplied the above “D” office located in Suwon-gu, Busan; (d) supplied the franchise owner of the Defendant’s operation franchise with services, such as support for and education of franchise stores, etc.; and (d) supplied the goods and services from that time to October 13, 2015 without issuing a tax invoice for the total amount of KRW 124,896,292,292,200,000 from that time, as indicated in the separate crime list until October 13, 2015.
Summary of Evidence
1. Statement by the defendant in court;
1. A protocol concerning the examination of each police suspect against H and I;
1. Comprehensive income tax investigation report, D transaction data, tax data, and application of statutes for each business registration certificate;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (1) 1 of the Punishment of Tax Evaders Act (Optional to the punishment);
1. Article 37 of the Criminal Act, the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (Article 38 (1) 2 of the Criminal Act does not apply to the aggravated restriction on concurrent crimes with regard to fines, so the amount in the annexed sheet of crimes shall be calculated by calculating the amount equivalent to 4% of the amount in the annexed sheet of crimes as the relevant amount of fine as to each crime in the judgment of the corresponding amount of fine as to each crime, and the sum of the amounts in the annexed sheet of crimes
1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;
1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;