조세범처벌법위반
A defendant shall be punished by imprisonment for not more than four months and a fine not exceeding ten million won.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
1. Although the Defendant is required to prepare and issue a tax invoice under the Value-Added Tax Act in operating a business by registering a business with a trade name C, the Defendant provided all services related to the purchase of land, civil engineering works, construction of a new building, etc. to D and Kimhae-si E around July 8, 2014, and provided the relevant services at KRW 320,909,09,090, and did not issue a tax invoice equivalent to the above supply value even though he/she obtained approval for the construction and use of a new commercial building on the said site around September 24, 2015, even though he/she did not issue a tax invoice equivalent to the above supply value nine times in total, as shown in the list of crimes committed in the attached Table.
2. The Defendant issued a false tax invoice on September 24, 2015 refers to the Defendant’s 8 (No. 7) out of the list of building crimes to F and two other persons at around the same time.
A copy of tax invoice stating “C” and “the supplier” column “C” and “the supplier” column “the supplier” and “the supplier value” column “280,000,000 won.”
3. On January 25, 2016, the Defendant submitted a false list of total tax invoices by customer on the basis of tax invoices issued in C, even though he/she did not sell a building to F and 2 other than F, and submitted a false list of total tax invoices by customer on the basis of tax invoices issued in C, as prescribed in paragraph (2) of the above Article, even though he/she did not sell a building to F and 2 other than F, etc.
Summary of Evidence
Application of Acts and subordinate statutes to the defendant's legal statement G of the witness G of the defendant's legal statement, additional value tax return, investigation report on the ledger of building copies of the tax invoice (the contract based on which tax amount is not issued) investigation report (Submission of
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of the tax invoices, the selection of imprisonment, and the punishment of the tax offenses) and the Punishment of Tax Evaders Act;