조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to eight months and a fine of up to 9.6 million won.
When the defendant does not pay the above fine.
Punishment of the crime
[criminal record] On October 17, 2019, the Defendant was sentenced to 10 months of imprisonment with prison labor and 2 years of suspended execution for a crime of violating the Punishment of Tax Evaders Act at the Incheon District Court on October 17, 201 and the judgment became final and conclusive on October 25, 2019.
[2] Criminal facts (State)B is the actual operator of the aforementioned legal entity established on May 1, 2013 for the purpose of cargo brokerage, agency, and door-to-door sales.
On April 30, 2015, the Defendant issued a false tax invoice amounting to KRW 696,325,996 of the total supply value on four occasions, as shown in Appendix I, as if he provided transportation services equivalent to KRW 67,490,460 of the supply value, even though there was no actual supply of goods or services at the office B office located in Jung-gu Incheon, Jung-gu, Incheon. On the same day, the Defendant received one tax invoice as if he received the actual supply value of KRW 117,514,80 of the supply value, and received a false tax invoice equivalent to KRW 1,69,06,313 of the total supply value over 20 times, as described in Appendix II of the crime list.
Summary of Evidence
1. A criminal defendant's legal statement, each electronic tax invoice, and a certified copy of the register of each tax invoice;
1. Previous convictions: Results of inquiry, results of investigation (the attachment of criminal records and other criminal records of the same kind of suspect), application of statutes of the judgment;
1. Article 10(3)1 and (5) of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) (Amended by Act No. 16108, Dec. 31, 201);
1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:
1. The former part of Article 37 of the Criminal Act, Article 38(1)2 and Article 50 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act / [Article 10 of the Punishment of Tax Evaders Act / [Article 38(1)2 of the Criminal Act / [Article 38(1)2] of the Criminal Act / As to a person who commits an offense under Article 38(1)2 of the Criminal Act, the provision on aggravation of restriction