특정범죄가중처벌등에관한법률위반(조세)
A defendant shall be punished by imprisonment for a term of two years and a fine of three billion won.
6. When the defendant does not pay the above fine.
Punishment of the crime
The Defendant established “D” in collusion with the actual business operators in the name of the Defendant in collusion with the name of the actual business operators of the name omitted (hereinafter “C”), and subsequently, did not intend to purchase the waste Dong from the actual purchaser, or deliver the waste Dong to the “Liability Company,” etc., which is the sales place, the Defendant intended to prepare a tax invoice under the name of “D” as if the “D” supplied the waste Dong to the said sales place, and to withdraw the waste Dong price and the value added tax amount from the cash immediately after being deposited with the Defendant’s account, and to conceal the purchase transaction, and then close the “D”.
The Defendant, in collusion with the above name omitted, did not purchase the waste dong from the secondhand body, the actual purchaser from July 12, 2012 to January 18, 2013. Although the Defendant did not supply it to the seller, such as “Adiice pumps,” “Co., Ltd.,” “Eimeral Korea,” “Co., Ltd.,” and “Eimeral Korea,” the Defendant was paid the sales tax invoice amounting to KRW 29,923,415,090 in total supply value to “Adimeral Law” and the sales tax invoice amounting to KRW 690,853,228 in total supply value and KRW 5,00 in supply value and KRW 155,960 in supply value to “Eimeral Korea,” “Eimeral Korea,” and received from the above seller the amount equivalent to the above sales price and value-added tax.
Accordingly, the Defendant issued 259 false tax invoices of the total amount of 30,770,228,918 won, such as the supply price in the attached list for profit-making purposes, in collusion with the above-mentioned person.
Summary of Evidence
1. Defendant's legal statement;
1. A copy of the investigation report (execution of a warrant of search and seizure), D sales tax invoice, and copy of measurement certificate, each 237 copies, each of whom is Mesa Korea, Mesatok pumps, and a copy of the list of total tax invoices by purchasing and selling places during the second period of February 2012, and a copy of the statement of accounts of national bank accounts in the name of the suspect A;
1. Each written accusation shall be governed by statutes;