특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for a year and six months, and a fine of 1,500,000,000 won.
The defendant does not pay the above fine.
Punishment of the crime
When the Defendant, together with C, issued a false tax invoice by pretending to engage in non-ferrous transactions with D, the Defendant would offer 30 won per non-ferrousg.
Along on February 20, 2013, the same proposed that DD shall establish the “F”, a prompt term “large Carbon Business” located in Daejeon Dong-gu, Daejeon, Daejeon, with the operation of the above “F,” and the Defendant and C agreed to operate the said “F” together with the intent of operating the said “F,” and that D would make it possible for C or G to withdraw the deposited money in cash and make it possible for C or G to perform the role of issuing false tax invoices and reporting value added taxes in the name of “F” and divide the profits of selling false tax invoices by operating the said “data” together.
Accordingly, D, even though there was no fact that D, around February 28, 2013, at the (ju) workplace located in Chungcheongnam-si in Chungcheongnam-si around 2013, and the fact that D, despite of the fact that D had supplied (ju) non-reinform, etc. to D, D, from February 18, 2013, issued a tax invoice of KRW 109,751,000 in the supply price to J (ju), and from February 18, 2013, the same year.
7. Until September 1, 200, the Plaintiff issued 148 copies of the false tax invoice amounting to KRW 12,834,66,810 among four companies, such as Section I, as shown in the Schedule of Crimes.
Accordingly, in collusion with C, D, etc., the Defendant issued a false tax invoice amounting to KRW 12,834,66,810 in total for the purpose of profit-making.
Summary of Evidence
1. Statement by the defendant in court;
1. Copy of each suspect examination protocol and a copy of each statement protocol (No. 10, 12, 13 and 25 No. 5 of the evidence list) concerning the preparation of the examination of D;
1. Copies of the police statement made to K;
1. Each accusation (No. 1, 21, and 22), the conclusion report of the investigation, supplementary records, value-added tax return, etc., copies of tax account statements and account transactions.