조세범처벌법위반
[Defendant A] The defendant shall be punished by imprisonment for ten months.
However, for two years from the date this judgment becomes final and conclusive, the above sentence shall be executed.
Punishment of the crime
[Criminal Power] On November 21, 2019, Defendant A was sentenced to two years of imprisonment by the Changwon District Court for occupational embezzlement, etc., and the said judgment became final and conclusive on November 29, 2019.
【Criminal Facts】
Defendant
A is the representative of the corporation B and C and the actual representative of the corporation C. Defendant B is a corporation established for the purpose of research, development, manufacture, and sale of ultra-frequency containers, etc. with its head office in Seongbuk-gu, Changwon-si. Defendant C is a corporation established for the purpose of research and development services, etc. with its head office in the same place.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.
1. Defendant A
A. A. Around December 22, 2015, the Defendant issued a false tax invoice with respect to B, as the representative of the Co., Ltd., and around December 22, 2015, the Defendant issued a tax invoice equivalent to KRW 39,000,000 of the supply value, despite having not supplied goods or services to C, and the Defendant issued a false tax invoice with a total amount of KRW 25 times from around that time to December 8, 2017, including the supply value of KRW 296,786,071, in total, as shown in attached Table 1.
B. The Defendant, as the representative of C, received false tax invoices related to C, was issued a tax invoice equivalent to KRW 39,000,000 of the supply value, even if he did not receive goods or services from B around December 22, 2015. Moreover, during the period from around that time to December 8, 2017, the Defendant received false tax invoices equivalent to KRW 296,786,071 in total, as shown in attached Table 2, for a total of 25 times, as shown in attached Table 2.
C. The Defendant issued false tax invoices related to C Co., Ltd., as the representative of C Co., Ltd., and the supply value, notwithstanding that he did not supply goods or services to B around August 31, 2015.