조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Punishment of the crime
On August 4, 2015, the Defendant: (a) established and operated a dispatched company as a business partner of the said D; (b) had the intent to evade value added by means of either withdrawing in cash the value-added tax equivalent to 10% of the supply price of the goods entered into by the “large Carbon Company” or distributing it to the borrowed account after pretending transactions, such as receiving false tax invoices from the said “large Carbon Company; and (c) had the intent to evade value added tax by transferring it to the borrowed account.
Accordingly, on November 3, 2016, the Defendant: (a) established A Co., Ltd. as an “large Carbon Company” in Ansan-si F and 18 Dong 325, and established and operated G with the name of “F and 18 Dong 325.”
1. On December 12, 2016, the Defendant issued a false tax invoice amounting to KRW 3,034,982,095 in total amount of 21 times from the date of the crime in the attached Table 1 by the same method until April 10, 2017, in the office of the above D Company in the Gyeonggi-gu, Gyeonggi-gu, Gyeonggi-do, and the fact that the Defendant did not supply the goods and services to the above D, even though there was no fact that the goods and services were supplied to the above D, as if the goods and services were supplied to the said D, the amount of false tax invoice was issued to the said D, as shown in the attached Table 1.
2. On January 17, 2017, the Defendant received false tax invoices equivalent to KRW 45,454,545 from I as if he received goods or services equivalent to the supply price of KRW 45,54,545 from I, although the Defendant did not receive goods or services from I, and received false tax invoices equivalent to the supply price of KRW 218,181,817, in total, nine times from that time until April 10, 2017.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation;
1. Application of Acts and subordinate statutes governing tax invoices;
1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;
1. The former part of Article 37 of the Criminal Code, Article 38 Section 1 of the Criminal Code, which increases concurrent crimes.