특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 1.1 billion won.
1. When the defendant does not pay the above fine.
Punishment of the crime
1. On June 27, 201, the Defendant established so-called “I”, a so-called “I”, a so-called “large carbon business that supplies purchasing data to the selling business entity, without considering the need for a tax invoice to purchase and sell high-water and re-supply business entities to meet the data for purchase and sale in the high-water industry, with the knowledge that it is necessary to purchase high-water and re-supply business entities.
The above company is a company that evades tax by delivering the sales tax invoice to be issued to the actual business entity in the name of the company with a large amount of the sales tax invoice and filing a sales report in the name of the actual business entity, but there is no intent to pay taxes from the beginning. Accordingly, the purchase return is not made or the purchase amount is not paid, the profit shall be taken in the manner of not paying the value-added tax of 10% of the value of supply received from the sales office, and the tax authorities shall evade tax by withdrawing the sales revenue in cash immediately after receiving the sales revenue from the account in order to avoid the tracking of
2. No criminal suspect shall issue a tax invoice without supplying goods for profit;
Nevertheless, on July 1, 2011, the Defendant issued 112 copies of sales tax invoices with the false content that the Defendant supplied 84,130,000 won of supply price to J at the above I Office Co., Ltd. from around that time to March 14, 2012, as shown in the list of crimes in the attached list of crimes, for the purpose of acquiring profit by failing to pay the value-added tax received from the seller, as described in paragraph (1), in collusion with the above I Office, and issued 112 copies of sales tax invoices with the false content that the Defendant supplied 10,391,535,510 won of supply price to five companies in total, as shown in the list of crimes in the attached list of crimes.
However, I actually purchased the above-mentioned Dong, etc.