특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for a year and six months, and a fine of 520,000,000 won.
The defendant does not pay the above fine.
Punishment of the crime
[Criminal record] On September 22, 2016, the Defendant was sentenced to a suspended sentence of two years for criminal fraud, etc. at the Ulsan District Court on September 22, 2016, and the judgment became final and conclusive on September 30, 2016.
[Criminal facts] The defendant is the representative director of C Co., Ltd. who mainly conducts the manufacture of pressure vessels and industrial plants.
The Defendant stated in the written indictment around December 16, 2013 as “ around December 13, 2013,” but it appears to be a clerical error.
Pursuant to the request of the above company that the above company requests to issue tax invoices necessary for receiving financial rights loans for the purpose of ordering construction works ordered by U.S. C in Ulsan-gun D, the company prepared a tax invoice of KRW 800 million for the supply price without supplying goods or services to the above company on January 4, 2014, and delivered to the above company on or around December 30, 2013, without supplying goods or services between the above company, and issued a tax invoice of KRW 4 billion for the total amount of five times as shown in the list of crimes in the attached list of crimes, and issued a tax invoice of KRW 4 billion for five times in total, as shown in the list of crimes, and received the tax invoice of KRW 600,000,000 from the C corporation office around January 9, 2014, and the tax invoice of KRW 300,000,000,000 from G operating the company as a person who was issued the tax invoice of KRW 370,000,00.
Accordingly, the Defendant, without being supplied or received goods or services for profit-making purposes, issued or received a total of seven occasions a tax invoice of KRW 5,100,000,000 for sales and purchase tax amounting to KRW 5,10,000.
Summary of Evidence
1. Statement by the defendant in court;
1. Records of examination of suspects of partial tax offenses against H;
1. An investigation report (issuance of a tax invoice and attachment of related data on the date of receipt);
1. A statement of the investigation of trade order and each electronic tax invoice;