조세범처벌법위반
Defendant shall be punished by a fine of KRW 20,000,000.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
The defendant is the representative of the company in Gwangju North-gu B and 206.
No tax invoice shall be issued or received without supplying the goods or services as prescribed in the provisions of the Value-Added Tax Act.
1. On November 22, 2012, the second taxable period of 2012, the Defendant received one sheet of tax invoice in which KRW 25,000,000 was entered, even though there was no fact that the Defendant received goods or services from E (representativeF) located in Chungcheongnam-si, Yangyang-si.
The Defendant, including that, from around that time to December 30, 2013, received 11 copies of purchase tax invoices of an amount equivalent to KRW 451,00,000,000 from 11 times as indicated in the attached Table of Crimes (1), and was unfairly deducted from value-added tax amounting to KRW 45,10,000. Around December 3, 2012, the Defendant issued one sheet of tax invoice indicating the value of KRW 15,00,000 to H (representative I) located in Gwangju Mine-gu, in the office of “C” operated by the Defendant, notwithstanding the absence of the fact of supplying goods or services, the Defendant issued one sheet of tax invoice indicating the value of KRW 15,00,000,00.
The Defendant, including this, issued 28 copies of sales tax invoices equivalent to KRW 511,280,000 through 28 times, as indicated in the attached Table of Crimes (2) between around that time and around June 5, 2013, and had the other party unfairly deduct value-added tax amounting to KRW 51,128,000.
Summary of Evidence
1. Defendant's legal statement;
1. Each electronic tax invoice, tax invoice;
1. Application of Acts and subordinate statutes to written accusation;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;
1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;
1. It is so decided as per Disposition on the grounds of Articles 70(1) and 69(2) of the Criminal Act or above;