조세범처벌법위반
1. The defendant A shall be punished by imprisonment for eight months, and the defendant B shall be punished by a fine of one thousand won.
2. Defendant B is the above fine.
Punishment of the crime
Defendant
A is a person who operates F, and Defendant B is a representative director in the name of the above company.
1. Defendant A
A. A. Around December 30, 2011, the Defendant issued a false tax invoice stating that the supply price of scrap metal equivalent to KRW 915,462,00 was 915,462,00, as if the Defendant supplied scrap metal equivalent to KRW 915,462,00 to E (representative G) in the above office, and that the Defendant issued a false tax invoice stating that the supply price was 915,462,000.
B. The Defendant, from around 2002 to around 2006, closed the above company due to aggravation of profit while engaging in the loan brokerage business, and was in arrears with corporate tax, etc. equivalent to KRW 15 million.
Around November 201, the Defendant intended to establish and operate the foregoing (State)F, but, in the name of the Defendant’s name, notified that there is concern about the execution of the disposition on default if a corporation is established under the name of the Defendant, and requested (StateF’s representative director) to do so, and registered B as the F’s representative director on November 9, 201.
Accordingly, the Defendant registered the business by using another person’s name for the purpose of evading tax evasion or compulsory execution.
2. Defendant B’s above to Defendant A
1.(b)
The defendant's name was allowed to use his business registration for the purpose of tax avoidance or evasion of compulsory execution as described in the paragraph.
Summary of Evidence
1. Defendants’ respective legal statements
2. Each prosecutor's interrogation protocol against the Defendants
3. Application of electronic tax invoices (30 pages of investigation records), investigation reports (verification of delinquent and closed data) Acts and subordinate statutes;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices, the choice of imprisonment), Article 11 (1) of the Punishment of Tax Evaders Act (the act of name lending, the choice of imprisonment): Defendant B of this case: Article 11 of the Punishment of Tax Evaders Act;