특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 1.5 billion won.
When the defendant does not pay the above fine.
Punishment of the crime
From May 11, 201 to February 14, 2012, the Defendant operated D’s mutual intent business entity, which engages in wholesale and retail business, such as scrap iron and rain iron, in Gangseo-si, Gangwon-si.
1. On January 25, 2012, the Defendant submitted a false list of the total tax invoices by customer under the Value-Added Tax Act stating that he/she supplied goods or services to 12 enterprises, such as Gangwon-si 2 Dong 68, Gangnam-si, and E, even though he/she did not supply goods or services to 12 enterprises, as shown in the attached Table 1 of Crimes List 1, the Defendant supplied goods or services to 7,574,715,330 won in total.
2. On January 4, 2012, the Defendant issued a false tax invoice with the content that the Defendant supplied goods or services to Mesa Korea Co., Ltd. in the vicinity of an enterprise bank, Kimpo-si 431-8 located in the Jeju-si Gyeongpo-si, Kimpo-si, Kimpo-si, and that the Defendant supplied goods or services to Mesa Korea in an amount equivalent to KRW 42,792,100 of the supply price to Mesa Korea and issued a tax invoice under the Value-Added Tax Act from January 4, 2012 to February 16, 2012, including the supply price of goods in an aggregate of KRW 1,418,294,70 for 21 times, as shown in the crime list 2.
Accordingly, the Defendant, without supplying goods or services for profit-making purposes, issued a tax invoice under the Value-Added Tax Act equivalent to the aggregate amount of supply value, etc. of 8,93,010,030 won, or submitted a list of total tax invoices by customer.
Summary of Evidence
1. Defendant's legal statement;
1. Making an accusation, reporting on the completion of the investigation of tax offenses, and recording and reporting on the recording;
1. Each written confirmation;
1. A final return on value-added tax on general taxable persons, a list of tax invoices by customer, and tax invoices;
1. Regarding notification of the current status of financial transactions, provision of financial information, response to a request for provision of financial transaction information, and response to a request for financial transaction information and his/her defense counsel's assertion.