특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
1. Defendant A’s imprisonment of one year and six months, fine of 960,000,000 won, Defendant B’s fine of 100,000 won, and Defendant B’s imprisonment.
Criminal facts
1. Defendant A’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) asked Defendant A, a Vietnam, to have established a stock company B for the purpose of wholesale and retail business of non-ferrous metals (hereinafter “B”), and Defendant A consented thereto.
H performs the practical business of establishing “signing company”, which is one of its own “explosion company,” such as capital and establishment of a place of business, for the establishment of “signing company,” and Defendant A established B at the J of the Gyeongbuk-gun, G around February 17, 2011.
Defendant
A, in order to pretend actual transactions in accordance with H’s direction at the B’s workplace, received false purchase data of measurement certificates, etc. from I, and remitted the price of closed interest to I, etc., and if the National Tax Service or investigation agency conducts an investigation at the National Tax Service or investigation agency, H serves as a so-called “bomb president” subject to the actual business owners of H instead of H, and H serves as a role in preparing for future investigations, preparing for false documents, and conducting money laundering with Defendant A, and operating B with a formal transaction with “bombing enterprise.”
No person shall receive any tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service, or submit to the Government a list of total tax invoices by seller and by seller entered false matters.
A. Defendant A, in collusion with H on March 9, 201, was issued an electronic tax invoice in a false manner as if he were to receive the supply price of KRW 40,394,00, even though he had not received the closure interest equivalent to the supply price of KRW 40,394,00 from the Bamera Stock Company.
(b) False entry in the list of total tax invoices by seller, January 201;
(1) On April 23, 201, Defendant A conspired with H, and on April 23, 201, the value-added tax for B from the old U.S. Tax Office for the year 1, 2011.