조세범처벌법위반
Defendant shall be punished by a fine of KRW 5,000,000.
If the defendant does not pay the above fine, 50,000 won.
Punishment of the crime
The defendant is a person who actually operates a mutual company called "C" in the Geum-gu Busan Metropolitan Government B.
No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.
1. On July 31, 2010, the Defendant issued ten copies of a false tax contract amounting to KRW 220,000,000,000, in total, as shown in the separate sheet of crime (1), including the issuance of a false statement of accounts indicating the same amount as the supply price, as if the above cosmetics were supplied, even though there was no fact that the Defendant supplied cosmetics equivalent to KRW 15,00,00,00 to the PSSS PSP.
2. Around July 5, 2009, the Defendant, even though not having been supplied with the goods equivalent to KRW 5,500,000 from J.Htech, was issued a false tax invoice stating the same amount as the value of supply as if the said goods were supplied with the said goods, as shown in the separate sheet (2) and was issued 19 copies of a false tax contract equivalent to KRW 299,60,000 in total, as shown in the separate sheet of crime (2).
Summary of Evidence
1. Defendant's legal statement;
1. Police suspect interrogation protocol regarding E;
1. Written accusation of the director of the tax office;
1. Application of Acts and subordinate statutes to a value-added tax return, simplified tax invoice, application for business registration, documents related to the investigation of customers, and a report on completion of investigation on data;
1. Article 11-2(4)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010); Article 11-2(4)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010); Article 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 11210, Jan. 26, 2012); and Article 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 11210, Jan. 26, 201); and each of the