조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
C (Business Registration Number: D) is a Do and retail business operated by E, and F (Business Registration Number: G) is a disguised purchaser registered to secure data on transactions of scrap metal supplied by transaction parties, such as high-water and factories, and is a so-called "bomb coal" that only files a value-added tax return after the issuance of a tax invoice and does not pay taxes.
The Defendant, along with H and E, registered the representative of F, a disguised purchaser in the name of the Defendant, and H, intended to secure scrap metal and be supplied with it, and the tax invoice was intended to issue the scrap metal as if it were supplied to C from F, a disguised purchaser.
In collusion with H, E, etc. on September 8, 2009, the Defendant issued a false tax invoice related to the value-added tax for the second period of two years, and in collusion with H, E, etc., at the F office located in Ulsan-gu I, Ulsan-gu, and the fact that F had not supplied C with the product equivalent to KRW 93,553,950, the Defendant issued a false tax invoice for processing stating as if the product was supplied with the product equivalent to the above value-added tax.
In collusion with H, E, etc., the Defendant, from that time until December 30, 2009, issued 28 tax invoices with the false statement as if the Defendant supplied goods in total amount of KRW 2,212,524,360 to C, even though there was no fact that the goods were supplied pursuant to the Value-Added Tax Act.
B. On January 11, 2010, the Defendant, in collusion with H, E, etc., issued a false tax invoice related to value-added tax for the first period of January 201, 2010, in collusion with H, E, etc., a processing tax invoice stating as if the Defendant supplied the goods equivalent to the above value-added tax, although F had not supplied the goods to C with the goods of scrap metal equivalent to KRW 62,80,840.
In collusion with H and E, the Defendant, from that time until April 15, 2010, shall be 15 times as shown in attached Table 2.