조세범처벌법위반
1. The defendant shall be punished by a fine of twenty thousand won or more;
2. If the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
The Defendant is a person who operates a business entity called “B”.
1. No tax invoice shall be issued or received without supplying or receiving any goods or services, such as the issuance of false sales invoices;
Nevertheless, on December 17, 2014, the Defendant issued a false tax invoice of KRW 641,00,000 in total amount of KRW 641,00,000 in nine occasions, as shown in attached Table 1, from October 26, 2015, as if the Defendant supplied goods or services of KRW 35,00,000 to the price for the purchase without actual transaction, by issuing one copy of the false tax invoice of KRW 35,00 in the name of B, as if he/she supplied goods or services in the price for the purchase without actual transaction, and issued one copy of the false tax invoice of KRW 50,45,00 in the supply value.
2. He/she shall not submit to the Government a false list of total tax invoices by customer or seller without supplying or receiving any goods or services on which a false list of total tax invoices by customer is submitted;
(1) On February 2015, the Defendant issued three copies of a sales account statement, as if it supplied goods or services worth KRW 140 million in total at the supply price to the Bank of Korea, even if there was no real transaction, on the quarterly sales account table of the Bank of Korea in February 2014, the Defendant issued three copies of a sales account statement, as if it supplied goods or services worth KRW 140 million in total at the supply price to C.
A false statement was submitted to the competent tax office.
(2) On October 2015, the Defendant issued five copies of the sales account statement as if the Defendant supplied goods or services worth KRW 315 million in total at the supply price of the goods or services, including the total sum of the quarterly sales account sheets at the end of the year 2015, and the total sum of the annual sales account sheets at the end of the year 2015, and the total sum of the annual sales account sheets at the end of the year 2015.
A false statement was submitted to the competent tax office.
Accordingly, the Defendant submitted a list of total tax invoices by customer twice to the government by entering it falsely.
Summary of Evidence
1. The defendant's statement in court;