특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
A defendant shall be punished by imprisonment for a term of two years and a fine of one billion won.
When the defendant does not pay the above fine.
Punishment of the crime
Fisheries PartnershipB (hereinafter referred to as “B”) and C (hereinafter referred to as “C”) are corporations established for the purpose of cultivating fishery products, etc. in Chungcheongbuk-gun D, Chungcheongnam-dong, and the Defendant was actually operating the said corporations.
1. On June 30, 2014, the Defendant in violation of the Punishment of Tax Evaders Act issued 12 copies of account statement of KRW 1780,000,000,000 from that time during the period of October 30, 2014, as shown in [Attachment A] Nos. 1 through 12, as shown in the following: (a) the supply price of KRW 117,00,000,000, in the absence of the fact that B supplied private water storage, to E; and (b) the Defendant issued 12 copies of account statement of KRW 1780,000,000,00
Accordingly, the defendant did not supply goods or services and issued invoices under the Corporate Tax Act.
2. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);
A. A. On April 7, 2015, the Defendant submitted a list of total invoices by seller and seller: (a) the Defendant filed a final return of corporate tax for the year 2014 with respect to the above B at Young-dong, Young-dong, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-do; and (b) the Defendant submitted a list of total invoices by seller and the fact that B supplied the same to 32 enterprises, such as F, in the absence of the fact that B supplied the private water storage, etc. equivalent to KRW 3 billion in total of KRW 606,644,00,000,000, which was falsely recorded as if B were supplied by three enterprises, whose trade name cannot be known; (c) the Defendant submitted a list of total invoices by seller, which was falsely recorded as if B were supplied with fishery products, etc. of KRW 3.48
Accordingly, the Defendant submitted to the Government a false list of invoices by customer and by seller under the Corporate Tax Act, the total purchase amount of sales for profit-making purposes of which is equivalent to 6.54,5250,000 won.
B. The Defendant A issued a false invoice around 2014 and the purchase data from G around 2014 are insufficient.