특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant shall be punished by imprisonment with prison labor for two years and fine for 1,200,000 won.
The defendant does not pay the above fine.
Punishment of the crime
Basic Facts
The Defendant: (a) from May 27, 201 to May 4, 2012, the “E gas station” located in Chungcheong-gun D; (b) from June 15, 201 to November 30, 201, the “G gas station” located in the G gas station located in the Republic of Korea Sin-si from Jun. 15, 201 to Nov. 30, 201; (c) from Jun. 28, 2011 to Mar. 6, 2012, the Defendant operated the “I gas station” located in the H in the Chungcheong-gun, Chungcheongnam-gun, Chungcheongnam-gun; and (d) A was a representative and employee in each name of the said three gas stations.
Criminal facts
1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) and Punishment of Tax
A. Although the Defendant in collusion with A and did not issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, the fact on July 13, 201, that the Defendant received a false tax invoice in exchange for supply of KRW 29,454,545, and received a false tax invoice in exchange for supply of KRW 798,367,272 over 14 times, as shown in the list of crimes in the attached list of crimes, was issued.
B. Around January 25, 2012, the G gas station Defendant conspired with A to supply goods or services for profit-making purposes, and was not allowed to submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering false information on the sales and purchase tax invoice under the Value-Added Tax Act. Around January 25, 2012, the G gas station Defendant filed a final tax return on the amount of value-added tax on the said G gas station for the second period of February 2011 in the G gas station located in the wife population at Chicago-si, and the fact was not found to have received petroleum products equivalent to KRW 3,178,063,00 from K, even though there was no supply of petroleum products equivalent to the above amount
C. The Defendant of the second half-year period of 201, I, in collusion with A, does not supply or receive goods or services for profit-making purposes under the Value-Added Tax Act.