조세범처벌법위반
A defendant shall be punished by imprisonment for not less than two months.
Punishment of the crime
On November 2, 2016, the Defendant was sentenced to two years of imprisonment for fraud, etc. at the Daejeon District Court on November 2, 2016, and the said judgment became final and conclusive on November 10, 2016.
From January 18, 2013 to May 3, 2016, the Defendant is a person who actually runs C, D, E, and F that engages in wholesale and retail business of computers and peripheral devices.
1. No person who is in violation of the Punishment of Tax Evaders Act due to the issuance of false tax invoices shall supply goods or services, and issue tax invoices under the Value-Added Tax Act;
Nevertheless, on June 17, 2013, the Defendant issued a tax invoice amounting to KRW 329,550,457 in total amount of supply value of KRW 329,50,457, as shown in the attached Table of Crimes (1) as if he supplied goods or services equivalent to the supply value of KRW 48,939,547, even though he did not have supplied goods or services equivalent to the supply value of KRW 48,939,547, at the Jung-gu and the second floor office in Daejeon-gu, Daejeon, and the second floor.
2. No person who violates the Punishment of Tax Evaders Act due to receipt of false tax invoices shall be issued tax invoices under the Value-Added Tax Act without being supplied with goods or services;
Nevertheless, the Defendant, at the same place as indicated in the preceding paragraph on February 1, 2013, did not have received goods or services equivalent to KRW 14,727,273 from D, but was issued a tax invoice of the amount equivalent to KRW 14,727,273 as if he received the goods or services equivalent to the same amount, as if he received the goods or services, as if he received the goods or services, and was issued a tax invoice of the amount equivalent to KRW 1,272,249,636 in total over 23 times as shown in the attached list of crimes (2).
Summary of Evidence
1. Statement by the defendant in court;
1. To describe 32 copies of the electronic tax invoice;
1. Each statement of the previous records of the disposition and the results of confirmation;
1. The description of the judgment (Seoul High Court Order 1580, 2016 High Court Order 1580, 2016 High Court Order 2208) (this constitutes double punishment, as it was punished by previous conviction).