조세범처벌법위반
[Defendant A] Imprisonment with prison labor for a period of eight months and a fine of eleven thousand won.
The above fine shall not be paid by the defendant.
Punishment of the crime
D Co., Ltd. (hereinafter referred to as “D”) is a corporation that operates interior construction business, etc. in Haju City/Do, and has completed business registration under the Value-Added Tax Act. Defendant A is the actual representative of Da, Defendant B is the field manager of the Handong Construction Corporation in Naju City, and Defendant C is the construction manager at the above site.
1. No defendant A, B, or C may issue an invoice without supplying goods or services;
In fact, although the owner of the building under the direct control of the owner of the building carried out the construction of the above hanok, the Defendants conspired to issue D's statements to the owner of the building as if he had carried out the construction of the above hanok in the name of the designated entity D, Jeonnam-do.
On January 2012, the Defendants issued 22 copies of the invoice stating that D did not supply the goods or services at the above site office as a policeman, and Defendant C written in the invoice, Defendant B contacted Defendant A with D’s seal attached to the above site office, Defendant A affixed a seal on the invoice, and Defendant A supplied D with materials equivalent to KRW 40,000,000,000, in total, as shown in the list of crimes, without supplying the goods or services on the same day.
Accordingly, the Defendants conspired to issue invoices without supplying goods or services.
2. No defendant A may issue a tax invoice without supplying goods or services;
On March 2012, the Defendant supplied goods or services to L who is the opposite contractual party at the public service center of the head of the Si/Gun/Gu office located in the Si/Gun/Gu office of the Seoul Special Metropolitan City.