조세범처벌법위반
[Defendant A] The defendant shall be punished by imprisonment for one year.
However, the above sentence shall be executed for two years from the date of the final judgment.
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established for the purpose of transportation and storage business, and the defendant A is an internal director and actual operator of the above corporation.
1. Defendant A
A. On April 30, 2014, the Defendant received a tax invoice without being supplied with goods or services, and the Defendant was issued a tax invoice of KRW 5,050,000 in total over 50 times from around that time, as shown in Appendix 1, from around September 29, 2017, including that the Defendant was issued a tax invoice of KRW 587,00,800 in total, regardless of the fact that the Defendant had not been supplied with goods or services from Party B, and that the Defendant was issued a tax invoice of KRW 50,000 in total, as shown in Appendix 1.
B. Around April 25, 2014, the Defendant submitted a list of total tax invoices for the total amount of KRW 926,00,800,000, total amount of KRW 15 times from around the time of the submission of the list of total tax invoices for the following reasons: (a) around April 25, 2014, the Defendant: (b) filed a preliminary return of the value-added tax return for the first time in January 2014 with the superintendent of the Busan: (c) the Defendant submitted the list of total tax invoices for the total amount of KRW 39,00,000,000, as shown in the list of crimes in the attached Table 2 from around the time of the submission of the list of total tax invoices for the total amount of KRW 15 times, as shown in the list of crimes.
2. Defendant B, a inside director, committed each of the offenses against the Defendant’s business, as described in paragraph (1).
Summary of Evidence
1. Defendants’ legal statement
1. Supplementary protocol;
1. Report on completion of investigation of value-added tax, details of receipt and remittance of each processing tax invoice, details of remittance and return of transaction proceeds, details of calculation of income amount, tax base and amount of tax, application of each tax invoice and list of total tax invoices by customer
1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;