특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for not less than one year and six months.
However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.
Punishment of the crime
1. On January 27, 201, the Defendant, who received an invoice for processed sales and purchase tax, will pay a monthly wage at the face of a week by registering the business operator of scrap metal transactions, such as waste Dong Dong Dong Dong, etc., from a person with no name (one name C) around January 27, 201.
“Around the same day after hearing the horses and consenting thereto, the Defendant registered the business owner of the “E”, the representative of the Defendant, at the Hongsung-gun, Hongsung-gun, Hongsung-gun, with the location of the place of business 105, and conspired with the Defendant on the same day on the same day, with the following: (a) immediately withdraw and deliver the proceeds of the closed Dong in cash upon the order of the person under the name of the person under the name above; (b) to issue the processing invoice; and (c) to issue the report of value-added tax in the name of the Defendant in the tax office; and (d) to receive the
According to the above public offering, the Defendant, at around January 28, 2011, issued eight copies of the sales account statement of 1,899,119,940 won in total without the transaction of goods or services, as shown in the separate crime list between March 10, 201 and then issued eight copies of the sales account statement of 1,872,043,640 won in total, as shown in the supply price, as shown in the separate crime list between the period from March 10, 2011, where the Defendant completed the public offering, as if the Defendant supplied F (Representative G) with waste Dongs equivalent to KRW 356,381,69,690 in supply price to F (F) on the same day.
As a result, the Defendant, in collusion with a person in unsound name, issued or received a tax invoice amounting to KRW 3,771,163,580 in total without a transaction of goods or services for profit.
2. On July 21, 201, the Defendant submitted a list of total tax invoices by seller and seller: (a) reported the value added tax at the Hongsung Tax Office in January 201, 201 upon the instruction of a person under the above name’s infinite; (b) from January 28, 201, the Defendant completed the report from around the same year.
3. By October 3, 199, 119, 940 won in total as the value of supply shall be supplied or supplied.