조세범처벌법위반
Defendant shall be punished by a fine of two million won.
If the defendant fails to pay the above fine, 50,000 won shall be one day.
Punishment of the crime
No brokerage shall be made for submission of a list of total invoices by customer without supplying goods or services by false entry.
B is a person who has operated a wholesale and retail business of food materials called "E" in the D market located in Daegu Northern-gu C.
B was requested by multiple trading companies to issue a sales tax invoice without receiving a purchase invoice, such as failure to pay the price to the customer who purchased the goods, and it was asked on March 2010 that the sales performance is high and income tax will be imposed, and it was found that the Defendant was a f’s representative and can receive a tax invoice of “H” operated by G along with the above F.
The Defendant shall form a flue relationship with the foregoing F, and shall issue a tax invoice in the name of “H” at the time of the occurrence of the sale of B, and shall in return for the F to submit the sales data in the name of “H” with the F to the sale of “H.”
At the same time, the promise with F was sent to B, and the promise with F was sent to B.
On July 25, 2010, F submitted a false list of total tax invoices by customer on January 2, 2010, even though he/she did not supply goods to I in Daegu or below, and on January 25, 201, F submitted a false list of total tax invoices by customer, and on February 2, 2010, even though he/she did not supply goods or services to the places listed in the attached list of crimes in Daegu or below, F submitted a false list of total tax invoices by customer on February 2, 201.
Accordingly, the Defendant, without supplying goods or services, assisted submission of a false list of total accounts by customer by customer without supplying goods or services.
Summary of Evidence
1. Police suspect interrogation protocol of the accused;
1. A suspect interrogation protocol concerning B by the prosecution;
1. Each written accusation;
1. A written confirmation of transaction details and tax invoice;
1. A list of invoices by customer (I);