특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for a term of two years and a fine of seven hundred million won.
When the defendant does not pay the above fine.
Punishment of the crime
The defendant is the actual operator of D(business registration number E) and F(business registration number G) corporation.
The Defendant received a false tax invoice between D and F without being supplied goods or services or received false tax invoice between D and F without being supplied with goods or services for the purpose of repaying loans by way of repaying loans with a tax invoice that does not involve a real transaction between D and F, a corporation with no financial ability to repay the loans due to the maturity of the repayment of the loans.
On January 25, 2008, the Defendant, on the basis of the false tax invoice received as above, entered as if D were to supply goods or services to F, and submitted to the Government a list of total tax invoices by seller, stating as if D were to receive goods or services from F, the total supply value of KRW 1,571,060,887, which was falsely entered as if D were to receive goods or services from F, and submitted to the Government, a list of total tax invoices by seller and by seller, which was falsely entered as if D had received goods or services from F, without supplying goods or services.
From that time to October 25, 2008, the Defendant submitted to the Government a list of total tax invoices by seller and by seller, which is falsely entered as if goods or services were supplied or supplied, as shown in the separate sheet of crime, as well as the total value of supply in KRW 6,538,765,67.
Accordingly, the Defendant submitted a list of total tax invoices by seller and seller of at least five billion won of supply value for profit.
Summary of Evidence
1. Defendant's legal statement;
1. The police suspect interrogation protocol of H;
1. Statement of the police officer to I;
1. A written accusation and a written surrender of completion of investigation into data;
1. Copies of each tax invoice, a list of total tax invoices by customer, and each copy;