특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of two thousand won.
The defendant does not pay the above fine.
Punishment of the crime
[criminal record] On October 12, 2012, the Defendant was sentenced to one year of imprisonment with prison labor and two years of suspended execution as a crime of violating the Punishment of Tax Evaders Act in the Hongsung Branch of the Daejeon District Court, and the judgment became final and conclusive on October 20, 2012.
【Criminal Facts】
The Defendant is a person who operates four enterprises, such as D’s “D” (E), “G” located in Chungcheongnam-nam Hong-gun F, “J” located in Gangnam-gu Seoul Metropolitan Government I (K), and “M” located in the Dong-gu, Chungcheongnam-gu, Seoul.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with goods or services for profit-making purposes, stating in falsity the list of total tax invoices by seller.
Nevertheless, on January 25, 2008, the Defendant reported the value-added tax on February 2, 2007 with respect to the above D, and submitted, notwithstanding the fact that there was no provision of goods or services under the Value-Added Tax Act, a list of total tax invoices by customer, stating as if he/she supplied goods equivalent to KRW 369,770,000, total value of supply to the multiple sales offices during the period from July 1, 2007 to December 31, 2007, and submitted a false list of total tax invoices by customer, stating as if he/she had supplied goods equivalent to KRW 369,770,00,000, from the above date to January 26, 2012, as shown in the list of crimes in the attached Table, for profit-making purposes, from the above four companies operated by the Defendant, a list of total tax invoices by customer, stating as if they were supplied each of the goods.
Summary of Evidence
1. Defendant's legal statement;
1. Each description of a criminal investigation report (Presentation of Materials by the accused) and a criminal investigation report (Attachment of related materials);
1. Entry in a written accusation;
1. Illegals and written opinions, reports on the completion of individual investigation, the details of suspicion of processing the aggregate tax invoices by customer, the details of suspicion of processing the aggregate tax invoices by customer, the details of suspicion of processing the aggregate tax invoices by customer (G), the details of suspicion of processing the aggregate tax invoices by customer (D), the details of accounts in the name of the defendant, and each customer.