특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
A defendant shall be punished by imprisonment for a year and a fine of KRW 450,000,00.
When the defendant does not pay the above fine.
Punishment of the crime
The Defendant is a person who operated a gas station in Seongbuk-gu Seoul Metropolitan Government from March 2, 201 to October 31, 2011.
1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);
A. On March 30, 2011, the Defendant received a false purchase tax invoice from the supplier column of the tax invoice as if he/she was supplied goods or services equivalent to KRW 48,872,727 from the Fame Energy Co., Ltd. (hereinafter referred to as “Fame Energy”), “D gas station” in the supplier column, “D gas station” in the date of preparation, and “48,872,727” in the supply price column, and “48,72,727” in the supply price column.
However, the fact did not have been provided with the goods or services under the Value-Added Tax Act from the reputation energy of the DNA gas station.
In addition, from October 21 of the same year to October 21 of the same year, the Defendant stated that the indictment of false purchase tax invoices equivalent to the total value of 2,016,352,723 won without supplying goods or services, such as the attached list of crimes (1) is 46. However, according to the records of this case and the attached list of crimes (1), this is deemed to be erroneous.
was issued.
B. On April 25, 2011, the Defendant, who entered the list of total tax invoices by list, entered the list of total tax invoices by list in Seongbuk-gu, Seoul, and the scheduled return of the value-added tax for the first time in January 201 in Seongbuk-gu, Seongbuk-gu, Seoul, in the indictment of KRW 48,872,727 from reputation energy, is stated as KRW 129,752,727. However, according to the records of this case, the above amount includes the details of the final return for the first time in April 20, 201 (including KRW 48,261,81 and KRW 32,618,182 on April 21, 201). Thus, the above amount is revised ex officio.
The supply of equivalent goods or services was entered in the list of total tax invoices by customer and submitted.
However, the fact is that Driju is goods equivalent to the same amount from reputation energy.