특정경제범죄가중처벌등에관한법률위반(횡령)등
1. Defendant A shall be punished by imprisonment for a year and six months, Defendant B and C by a fine of 20,000,000 won.
Punishment of the crime
Defendant
A is the representative director of the management principal who actually holds all shares of Defendant B Co., Ltd. (hereinafter referred to as “B”), and the representative director who actually holds 40% of the shares of Defendant C is the representative director of the management principal who actually holds 40% of the shares of Defendant C.
1. Defendant A
A. Defendant A submitted a list of total tax invoices by false seller with respect to C for profit-making purposes seven times, and C submitted to the Government a list of total tax invoices by seller, stating in falsity seven copies as if he/she supplied goods or services, even though he/she did not have supplied goods or services equivalent to the sum of KRW 5,527,587,340 (excluding value added taxes; hereinafter the same shall apply) of “B”.
(1) On April 25, 2011, Defendant A made a preliminary return on the value-added tax base of C at the Ansan Tax Office in the year 2011. The fact was that C had not supplied goods or services equivalent to KRW 1,376,736,404 to B during the said period, but had not been actually supplied, Defendant A made a false entry into the list of the total tax invoices by the seller and submitted it to the public official in charge.
(2) On July 25, 2011, Defendant A filed a final return on the value-added tax base of C at the Ansan Tax Office in the year 2011, and the fact was that C had not supplied goods or services equivalent to KRW 2,456,848,169 to B during the said period, Defendant A entered false information in the list of the total tax invoices by the seller and submitted it to the public official in charge, even though C had not supplied such goods or services.
(3) On October 25, 201, Defendant A filed a preliminary return of value-added tax for the second period of 201 with the Ansan Tax Office around October 25, 201. The facts are as follows: (a) Defendant A did not supply goods or services equivalent to KRW 623,402,292 to B during the said period; (b) provided such goods or services, and (c) did not constitute a list of tax invoices by the seller.