조세범처벌법위반
Defendant B shall be punished by imprisonment with prison labor for not less than six months, and by a fine not exceeding ten million won.
except that this shall not apply.
Punishment of the crime
Defendant
A stock company B (business registration number: C) is a company established for the purpose of manufacturing rice tea and bread, etc., and Defendant A is the representative of the above company.
1. Defendant A
A. On November 30, 2017, the Defendant issued a tax invoice or invoice without the supply of goods or services at the corporate office located in Dong-gu Daejeon, Daejeon, Daejeon, and the fact is a clerical error in the list of crimes Nos. 1 to 30 December 30, 2017, and the Defendant issued a tax invoice stating the supply price of goods or services in an amount equivalent to KRW 497,50,000 as if he were to supply goods or services to E (F) of an agricultural company, and from that time to December 30, 2018, the Defendant issued a tax invoice No. 1 to 3 of the list of crimes No. 1 to 3 of the list of crimes No. 1 to 30, Dec. 30, 2017, each of which is obviously a clerical error in the list of crimes No. 2 to 2838, Dec. 27, 2017; thus, the Defendant and defense counsel’s consent to rectification within the scope of ex officio.
Without supplying goods or services, three copies of tax invoices or invoices equivalent to the total value of 1,108,800,000 won have been issued.
B. On November 30, 2017, the Defendant received a tax invoice or invoice without the supply of goods or services, at the corporate office B located in Dong-gu Daejeon, Daejeon, Daejeon, and the fact was issued three copies of the tax invoice or invoice equivalent to the total value of 1,038,19,090 won without the supply of goods or services, from that time until December 31 of the same year, including the issuance of one tax invoice, which entered as if he was supplied with goods or services equivalent to the value of 45,727,272 won in spite of the fact that he was not supplied with goods or services from G of the agricultural company G of the agricultural company (H).
2. Defendant B, at the time and place specified in paragraph (1) above, committed the same offense as that of the Defendant’s business.
(i) the evidence;