조세범처벌법위반
Defendants shall be punished by a fine of KRW 10,000,000.
If the Defendants did not pay each of the above fines, 50.
Punishment of the crime
Defendants are those who have engaged in the development of programs and the sale of computer peripheral devices with the trade name of “D” in Mapo-gu Seoul Metropolitan Government.
From July 1, 2009 to December 30, 2009, the Defendants conspired to supply goods or services, and without having any fact that the goods or services were supplied, the Defendants prepared and issued a tax invoice stating false facts as if they were to supply goods or services in total amount of KRW 543,790,000,00 without any fact that the goods or services were supplied on one occasion as shown in the list of crimes in the attached list. < Amended by Act No. 9873, Jul. 1, 2009; Act No. 9006, Dec. 30, 2009>
Summary of Evidence
1. Defendants’ respective legal statements
1. Each police interrogation protocol against the Defendants
1. A written accusation;
1. Application of the statutes governing copies of tax invoices;
1. Article applicable to criminal facts;
A. The portion of issuance of tax invoices as indicated in the holding Nos. 1 through 3, and 11: Before each of the former Punishment of Tax Evaders Act was amended by Act No. 9919, Jan. 1, 2010
2. The term “former Punishment of Tax Evaders Act”
Article 11-2(4)1 of the Criminal Act and Article 30 of the Criminal Act.
(b) The portion of issuing the tax invoices as indicated in the holding Nos. 4 through 10 of the Punishment of Tax Evaders Act: Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act (Selection of Fine for Negligence);
1. former part of Article 37 of the Criminal Act among concurrent crimes (the former part of Article 4 (2) of the former Punishment of Tax Evaders Act and Article 20 of the Punishment of Tax Evaders Act shall not apply to the restriction on aggravation of fines for concurrent crimes, but the fine for each crime shall be aggregated);
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;