No tax invoice shall be issued or received without supplying goods or services as prescribed in the provisions of the Value-Added Tax Act.

Nevertheless, on May 30, 2008, the Defendant conspired with E and consented to the request of E that “the sales would be cut in line with the contract form,” and the Defendant issued a false tax invoice of KRW 260,000,000,000,000 from that time by the above four means, as shown in the separate sheet of crime, from June 20, 2008, as if he had not supplied goods or services, provided goods equivalent to KRW 65,00,000,000,000, in spite of the absence of the fact that the goods or services were supplied.

Judgment

The facts charged of this case are crimes falling under Article 11-2(4)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010). The statutory penalty is “a fine equivalent to not more than twice the amount calculated by applying the tax rate of value-added tax to the value of supply listed in the relevant tax invoice or invoice for not more than three years, or the value of supply listed in the list of total tax invoices and invoices, or the sales and purchase amount listed in the list of total tax invoices or the list of total tax invoices by customer and by seller,” and thus, the statute of limitations under Article 250 of the Criminal Procedure Act, Article 50 of the Criminal Act, and Article 249(1)5 of the Criminal Procedure Act is five years. However, the prosecution of this case constitutes a crime of violation of the Punishment of Tax Evaders Act on July 8, 2010, which is an official offense, and the statute of limitations expires.”