조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is the representative of the Seocho-gu Seoul Metropolitan Government D Building 408.
1. On May 17, 2010, the Defendant issued a false tax invoice to F for four occasions, as shown in attached Table 1, from the date of the crime committed between September 8, 2010 and September 8, 2010, when the supply of G apartment 301, G apartment 903, Gangwon-do, for KRW 173,876,280, the supply of the building was to be KRW 144,376,85, while the supply of the building was to be issued.
2. Non-issuance of tax invoices;
A. On September 2, 2011, the Defendant supplied H with goods equivalent to KRW 1,621,141,39, and issued a tax invoice, from that time until April 6, 2012, including the fact that the building supply of KRW 150,637,727, and did not issue a tax invoice even after the building supply of KRW 301, 1302, G apartment 302, Gangwon-do, Gangwon-do, for KRW 150,637,727, and did not issue a tax invoice.
B. Around April 18, 2012, the Defendant provided a tax invoice for payment in kind to G apartment 301, 102, 202, 202, 202, 202, 203, 301, 303, 401, 502, 601, 602, 602, 701, 801, 802, 901, 101, 1501, and 1501 of the Gangwon-do Won-si, Gangwon-do.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Investigation report;
1. A list of crimes;
1. Details of sales;
1. Application of Acts and subordinate statutes to calculate the amount equivalent to punishment;
1. Article 10 (1) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;
1. Crimes under the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act among concurrent crimes;
2.(b)
(1) Aggravation of concurrent crimes in violation of the Punishment of Tax Evaders Act due to failure to issue tax invoices;
1. It is so decided as per Disposition on the grounds of Article 62 (1) of the Criminal Act (i.e., the payment of tax and the absence of criminal records of suspended execution) or more;