특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment with prison labor for not less than eight months and by a fine not exceeding ninety million won.
The defendant does not pay the above fine.
Punishment of the crime
The defendant, the representative of C, the Internet electronic commerce company, and the person who operates E in the name of the defendant's wife D, had the sales of the above company in mind for the purpose of getting loans.
1. On January 25, 2013, the Defendant submitted a list of total tax invoices in the name of C to the Seocheon Tax Office located in Seo-gu, Seo-gu, Incheon, Seo-gu, Incheon, 683-5, and the fact that the Defendant did not receive goods or services from G that was represented by F during the second period of 2012, the Defendant submitted a list of total tax invoices in the name of each purchaser, stating that he was provided with goods or services equivalent to KRW 2,325,981,110 from G, as if he were supplied with goods or services equivalent to KRW 2,325,981,110 from G, and submitted a false list of total tax invoices for profit-making purposes as described in subparagraph (1) of the attached list of crimes.
2. On January 25, 2013, the Defendant submitted a list of total tax invoices under the name of E to the North Incheon Gyeyang-gu Office for Tax Base in KRW 422-1, 2013, and the fact that the Defendant supplied goods or services to G during the second period of 2012, notwithstanding the fact that the Defendant supplied goods or services to G, the Defendant submitted a false list of total tax invoices under the name of KRW 4,479,869,058, as shown in Table 2, including the false statement as if he supplied goods or services equivalent to KRW 2,280,224,93, to G to the list of total tax invoices by seller, and submitted to the public official in charge whose name the false statement of total tax invoices is unknown as if he was supplied or supplied with goods or services.
Summary of Evidence
1. Defendant's legal statement;
1. A suspect interrogation protocol of H by the prosecution;
1. Examination protocol of police suspect regarding D;
1. A list of total tax invoices by customer, a list of total tax invoices by customer, and a list by seller;
1. Application of Acts and subordinate statutes to written accusation, written accusation, and accompanying documents;
1. As to the aggravated punishment, etc. of specific crimes as provided in the corresponding Article of the Criminal Act.