특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for a year and a fine of KRW 450,000,00.
When the defendant does not pay the above fine.
Punishment of the crime
The Defendant was the representative director of D Co., Ltd. (hereinafter referred to as “D”) established for the purpose of manufacturing and selling steel structures on the third floor of Sejong City Co., Ltd.
1. On April 22, 2010, the Defendant submitted a false entry into the list of buyer by buyer, stating that he/she supplied goods or services equivalent to KRW 201,181,818 to the new metal in D, while filing a return of value-added tax for the first time in January 2010, which is located within the area of 854, 854, 201, 201.
However, the fact that D did not supply goods or services equivalent to the amount of the D's new metal.
The Defendant, from that time until January 25, 201, submitted a false statement in the list of the total tax invoice to each customer, even though there was no fact that goods or services were supplied to each customer as shown in No. 1 or No. 5 of the list of crimes.
Accordingly, the Defendant, without supplying goods or services, submitted to the Government a false entry of the total supply value of KRW 1,410,874,969, which is the total supply value of KRW 201,18,810, and KRW 519,10,000,00 of the supply value of the first period determined on January 2, 2010, and KRW 505,593,151, and KRW 185,00,000,000, which is the total supply value of KRW 1,410,874,969.
2. On April 22, 2010, the Defendant submitted the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering the list of total tax invoices by entering D in the list of total goods or services equivalent to KRW 206,40,000 from the list of large-scale heavy industries, when filing the list of total value-added taxes for the first time in 2010.
However, the facts did not provide goods or services equivalent to KRW 83,673,00,00 among the above KRW 206,40,000 from the name-based Heavy Industries.
In addition, the Defendant submitted the list of total tax invoices from January 25, 201 to January 25, 201, as shown in [Attachment 6 to 11] list of crimes.