특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)방조등
A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 6,000,000 won.
The defendant does not pay the above fine.
Criminal facts
On November 13, 2007, the Defendant was sentenced to four years of imprisonment with prison labor for a violation of the Act on the Control of Narcotics, Etc. at the Suwon District Court on May 22, 201. On December 24, 2014, the Defendant was sentenced to two years and six months of imprisonment with prison labor for a violation of the Act on the Control of Narcotics, etc. at the Suwon District Court on December 24, 201, and the said judgment became final and conclusive on June 19, 2015.
C On May 201, at the end of the end of the 2011, the agent issuing fake tax invoices to distribute non-data oil, along with D, and the gas station selling non-data oil under the name of another person, and then deliver a fake tax invoice to the tax office and to submit a list of total tax invoices by seller on false entries at the tax office.
On June 10, 201, at a restaurant where it is impossible to identify the trade name located in the Hahbuk-gun, the Defendant entered into a contract for the lease of a storage place and a gas station, and entered into a contract for the lease of a 100 million won if he/she borrowed the four names to operate the oil without data for six months, upon the introduction of Ma-dong E, and then, around June 10, 201, after entering into a contract for the lease of a storage place and a gas station, the Defendant entered into a contract for the lease of a Maju Tax Office with F, “G” in the Haju Tax Office around June 18, 201, and “H” and other business registration in the official document around June 30, 201, and issued a fake tax invoice for the distribution of oil using the business registration document, business name plate, etc.
1. On July 25, 2011, G’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) reported the value-added tax on G for profit with D in Chungcheong Tax Office in 2011 with D, and the fact is as follows: (a) although not having given and received goods or services with I, J, and KM, the sum of supply values of KRW 133,924,546 is equivalent to the sum of supply values to J, and the sum of supply values of KRW 51,452,728 is equivalent to the sum of supply values to J.