특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for two years and by a fine of 600,000,000 won.
When the defendant does not pay the above fine.
Criminal facts
From around 2006, the Defendant, who is engaged in the business of selling beling, etc. in both States C, was unable to conduct business registration any longer in his name due to default of taxes, made business registration using another’s name, and subsequently, was willing to enter a false list of tax invoices by customer in return for the issuance of false tax invoices in order to submit them to the Government without supplying goods or services for profit-making purposes, such as receiving fees equivalent to 10% of the value of supply in return
Around January 25, 2008, the Defendant operated “E” in a false name D in the above place, and submitted to F the final return of value-added tax for the second period of 2007, a false entry of a list of tax invoices by customer, as if the Defendant supplied F with goods equivalent to KRW 29,99,00,00, while operating the “E” in a false name D in the above place. It is evident that the Defendant is a clerical error in the indictment stating “7,501,501,094,296 won” as stated in the following list of crimes, as if the Defendant supplied F with goods equivalent to KRW 29,99,00.
A list of total tax invoices by customer with a false statement was submitted to the Council's tax secretary.
On January 25, 2008. 207 280, 280, 201. 38, 205, 203, 204, 205, 207, 204, 363, 456, 105, 207, 207, 204, 205, 207, 207, 205, 205, 207, 205, 204, 206, 206, 30, 205, 207, 205, 204, 206, 206, 1056, 57, 000, 200, 205, 205, 200, 2009, 206, 36, 206, 206, 207, 2009.