조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Punishment of the crime
The Defendant, from July 1, 2012 to December 31, 2012, is a person who operated the “E” as an electrical and electronic parts manufacturing business entity of D University Start-up Center 306 located in the Gu and America from D University Start-up Care Center 306.
1. No person who issues or receives any tax invoice without real transactions shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or services;
Nevertheless, the defendant at the above "E" office:
A. On August 10, 2012, the facts revealed that around that time, even though there was no fact that around that time developed a comprehensive 23-class PC monitor of the F operation (main number: H) at least 20 million won, a copy of a false tax invoice stating the same amount as the monitor was supplied to F as at the supply price, is issued to F;
B. On September 4, 2012, a copy of the false tax invoice stating the same amount as the one designed to supply is issued to I, even though there was no fact that around that time: (a) the J (main operator number; K) designed the product of 20 10 million won in amount; and (b) around that time, the Plaintiff issued to I a copy of the false tax invoice indicating the same amount as the one designed the product of the above amount
C. On December 13, 2012, the fact was received from I a copy of a false tax invoice stating the same amount as the supply price was received, even though there was no fact that the Plaintiff received supply of an AI PC totaling of KRW 115,000,000 from the J around that time, or that there was no provision of a development service for the P/G, and then received from I a copy of a false tax invoice indicating the same amount as the supply price was supplied with goods and services.
D. On December 20, 2012, even though there was no fact that around that time L (business number: M) obtained the development of 59,090,909 won from L (business operator number: M), one copy of a false tax invoice stating the same amount at the supply price was issued from I as the one had been supplied with goods and services equivalent to the above amount.
2.Formulate a false statement of tax invoice.