특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for one year.
Punishment of the crime
From August 2009, the Defendant served as the representative director of the D Co., Ltd. with the purpose of loan brokerage from the third floor of the Seoul Mapo Building.
1. On October 25, 2009, the Defendant submitted a list of total tax invoices by seller in Mapo-gu Seoul Metropolitan Government 43, and from August 1, 2009 to September 30, 2009, the Defendant stated that he received two false tax invoices as if he had not received goods or services equivalent to the total value of KRW 80,000,000 from the Co., Ltd., although he had not received goods or services from the Co., Ltd., the Defendant received two false tax invoices as if he received them. In addition, even though he had not received goods or services equivalent to the total value of KRW 629,00,000,000 from the total amount of six business partners as shown in the attached list of crimes (1), the Defendant entered ten false tax invoices as if he received them, and submitted it to the employees of the above tax office without knowledge.
2. Around January 25, 2010, the Defendant submitted a list of total tax invoices by seller from October 1, 2009 to December 31, 2009, when the Defendant submitted a list of total tax invoices by seller from October 1, 2009 to December 31, 2009. The fact stated that the Defendant received five false tax invoices as if he had not been supplied with goods or services equivalent to KRW 200,00,000 from F, although he had not been provided with the goods or services equivalent to the total value of KRW 1,220,00,000 from the total five business partners as shown in the attached list of crimes. In addition, the Defendant submitted the false tax invoices to an employee under the name of the above tax office, stating that he received the false tax invoices as if he had not been provided with the goods or services equivalent to KRW 42,00,000 from the total value of supply.
3. On April 25, 2010, the Defendant submitted a list of total tax invoices by seller during the first period from January 1, 2010 to March 31, 2010, and the fact is equivalent to KRW 400,000,000 in total supply value from F.