조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
1. Any person who issues a tax invoice without supplying goods shall not commit an act of issuing a tax invoice without supplying any goods or services under the provisions of the Value-Added Tax Act;
Nevertheless, on October 2012, D, the Defendant and C’s actual operator, made E companies with no real entity at a non-place on which the Defendant intended to issue D a false tax invoice by holding D’s registration certificate, passbook, seal imprint book, and company design to D.
D On October 2, 2011, at the C office located in the following City F, the Defendant issued 18 copies of the tax invoice under the Value-Added Tax Act stating the supply value of “C” supplied by the supplier of “E” as “32,964,100 won” as of the date of the preparation that the Defendant had not supplied goods or services to C, as well as the tax invoice under the Value-Added Tax Act, from around that time to September 30, 2012, all of which were indicated in the separate sheet of crime, including the issuance of 18 copies of the supply value, stating the total of 72,046,30 won, in which the supply value was not supplied over 18 times as shown in the separate sheet of crime.
Accordingly, the defendant did not supply goods in collusion with D and issued a tax invoice under the Value-Added Tax Act.
2. No person who submits a list of total tax invoices by customer entered in falsity shall submit to the Government a false list of total tax invoices by customer, without supplying goods or services;
Nevertheless, on October 2012, the Defendant and C, the actual operator of the E company, made E company without any real substance at a non-permanent location, and issued D a false tax invoice to D by holding D in the name of the business operator registration certificate, passbook, seal imprint book, and company bond certificate, and accordingly submitted a list of the total tax invoices by customer in the name of E company to the National Tax Service.
D around January 21, 2013, at the Htax office located in G in Jeonju-si.