조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
[criminal power] On April 1, 2016, the Defendant was sentenced to two years of suspension of execution for a violation of the Punishment of Tax Evaders Act by the Seoul Northern District Court, which became final and conclusive on April 8, 2016, and is currently under suspension of execution.
【Criminal Facts】
No tax invoice shall be issued in collusion with a person liable to receive a tax invoice under the Value-Added Tax Act and a person liable to submit a list of total tax invoices by customer to the Government.
On January 2, 2013, the Defendant was supplied goods equivalent to KRW 1,260,00 with “C” located in B2 in Jung-gu Seoul, Jung-gu, Seoul, despite the fact that there was a supply of goods equivalent to KRW 1,260,00 from the above C representatives, in collusion with the above representatives, and did not issue a tax invoice equivalent to KRW 1,260,000 for supply value from that date until December 31, 2013, and did not issue a tax invoice of KRW 878,038,952 for a total amount of 12,941 times as indicated in the list of crimes in attached Table from that date.
Summary of Evidence
1. Defendant's legal statement;
1. Statement by the prosecution concerning D;
1. A written accusation or a report on the completion of investigations by corporate business entities;
1. The application of Acts and subordinate statutes on criminal investigation certificates (complications, copies of criminal evidence receipts, etc.) and receipt of criminal evidence receipts;
1. Article 10 (2) 1 of the Punishment of Tax Evaders Act concerning the crime;
1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 (1) of the Criminal Act;