조세범처벌법위반
Defendant shall be punished by a fine of KRW 7,000,000.
If the defendant does not pay the above fine, 100,000 won shall be one day.
Punishment of the crime
The defendant is a person who operates E in accordance with Article 120 of the former D Building underground during Ansan-si.
1. Around January 4, 2011, the Defendant issued a false tax invoice and issued a false tax invoice as if he/she supplied goods or services to PCA mid-term CA Joint Stay 38,500,000 won, even though he/she did not supply goods or services to (ju) EMD, and from around that time, the Defendant issued a false tax invoice.
4. By the time of 30.30.00 each issuance of the amount equivalent to KRW 364,00,000 in total, as shown in the separate sheet 1, as shown in the separate sheet 1.
2. On December 2, 2011, the Defendant received a false tax invoice: (a) even though there was no fact that the fact in the above E office was supplied with goods or services from G operated by F, the Defendant received a false tax invoice as if he was supplied with an amount equivalent to KRW 99,00,000 design of AC compound from G; and (b) from around that time to December 27, 201, issued a false tax invoice amounting to KRW 365,00,000 in total, as shown in the separate tax invoice 2, as shown in the separate tax invoice 2.
Summary of Evidence
1. Defendant's legal statement;
1. A report on investigation into trade order;
1. A written accusation;
1. Application of each tax invoice statute;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the selection of punishment;
1. Of concurrent crimes, Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (30,000 won for each crime listed in Table 1 attached hereto, and one million won for each crime listed in Table 2 attached hereto shall be determined and added up (30,000 won x 10,000 won x 4 times x 7 million won);
1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;
1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act is that the total amount of supply on a false tax invoice is at least KRW 700 million (including both issuance and receipt) is unfavorable circumstances.
On the other hand, in order to maintain the relationship with the customer, the customer is.