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.
Criminal facts
The Defendant is a real operator of C (hereinafter referred to as “C”) in Hagu-nam, Hagu-gun B.
1. On June 27, 2014, the Defendant issued a tax invoice without supplying goods or services. On June 27, 2014, the Defendant issued a false tax invoice as if he/she supplied goods equivalent to KRW 151,00,000 of the supply price to D Co., Ltd., with a false tax invoice as if he/she supplied goods equivalent to KRW 151,00,000 of the supply price, from that time to June 30, 2015, and issued a false tax invoice as if he/she supplied goods worth KRW 600,665,000 in total on 14 occasions, as shown in the list of crimes
2. On September 30, 2014, the Defendant issued a tax invoice without being supplied with goods or services. On September 30, 2014, the Defendant received a false tax invoice as if he was supplied with goods equivalent to KRW 80,000,000 from E, even though he was not provided with goods or services at the place of business.
3. On November 17, 2014, the Defendant did not issue a tax invoice in the name of C, even though C purchased machinery amounting to KRW 13,636,000 from F at the place of business of C on November 17, 2014.
Summary of Evidence
1. Statement by the defendant in court;
1. A report on investigation of value-added tax;
1. Application of Acts and subordinate statutes, such as electronic tax invoices (Investigation Record 89 to 149 pages);
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) (the issuance or issuance of tax invoices without being supplied with or being supplied with goods or services) and Articles 18 and 10(2)1 of the former Punishment of Tax Evaders Act (the issuance of tax invoices in transit)
1. Selection of individual fines for punishment;
1. The former part of Article 37 of the Criminal Act, the Punishment of Tax Evaders Act, and the Punishment of Tax Evaders Act;