2016 Gohap291 (Joint), 2016 Gohap292 (Joint), 2016 Gohap502 (Joint),

2016Gohap1032-1 (combined, Separated), 2016Gohap1144 (Consolidated)

Punishment of Tax Evaders Act

In order to order the provisional payment of an amount equivalent to the above fine.

The Defendant is a corporation established for the purpose of game software manufacturing business, etc. in Gangnam-gu E and 5 stories. F, the actual operator of the Defendant, around December 11, 2012, issued a false tax invoice stating that the supply price was 413,000,000 won, even though he did not provide services to H Co., Ltd. located in Bupyeong-gu Incheon Metropolitan City.

Accordingly, the defendant issued a false tax invoice amounting to KRW 413,00,000 in supply value of the defendant's business by F, a de facto operator of the defendant's business.

Summary of Evidence

1. I's legal statement;

1. Police suspect interrogation protocol regarding F;

1. A written accusation or a tax invoice;

1. A reply to the investigation report (a copy of the suspect examination report and the indictment attached), and reply to the request for cooperation with the investigation;

Application of Statutes

1. Article applicable to criminal facts;

Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act

1. Order of provisional payment;

Article 334(1) of the Criminal Procedure Act

Reasons for sentencing

1. The scope of punishment: Fine not exceeding 123,90,000 won;

2. Determination of sentence;

The crime of violating the Punishment of Tax Evaders Act is a crime that disturbs the national tax collection order and damages the sound commercial order as well as undermining the tax justice. The supply price of a tax invoice issued by F by false means is 413,00,000 won. However, the crime of this case appears to be a single crime of F, and the defendant appears to have not obtained any economic benefits due to the crime of this case, and the punishment shall be determined by taking into account all the sentencing conditions specified in the argument of this case, such as the fact that the crime of this case appears to be a single crime of F, and that the defendant would have not

Judges Kim Gin-han

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