특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for a term of two years and a fine of three thousand won or more.
The defendant does not pay the above fine.
Punishment of the crime
The Defendant is a person who registered his/her business with the trade name "F" in Daejeon Middle-gu D and E around January 18, 201 in order to engage in wholesale and retail business, such as waste resources, and operated F along with G.
1. On January 28, 201, the Defendant, along with G, prepared a tax invoice stating “F”, “H” in the supplier column, “F” in the date of preparation, and “16,350,000” in the supply column, and “16,350,000” in the supply price column, as the Defendant supplied goods or services equivalent to KRW 136,350,00 from the above F to H. around January 28, 201.
However, there was no fact that F had supplied goods or services under the Value-Added Tax Act to H as above.
The defendant, from that time to that time,
7. By July 1, 200, without supplying goods or services as shown in the annexed Table 1, a total amount of KRW 17,869,803,862 was prepared and delivered to the person who was not the party in question.
2. On July 25, 201, the Defendant submitted a false entry into the list of buyer by buyer with G, entered the list of goods or services equivalent to KRW 167,125,00 in the list of buyer by buyer by buyer by buyer by buyer by buyer, entered the list of goods or services equivalent to KRW 167,125,00 in the list of buyer by buyer by buyer in Daejeon, Daejeon, Daejeon, and the list of Daejeon, Daejeon, in January 201.
However, the fact that the F did not supply to the State (State) goods or services equivalent to the equivalent amount.
In addition, the Defendant submitted the list of the list of the total tax invoice by buyer as shown in the attached list 2, and submitted it to the government after making a false entry of the total value of KRW 17,302,771,440 in the list of the total supply price by buyer, as if he were supplied to the customer
Ultimately, the Defendant in collusion with G, and the sum of the supply values of the tax invoices and the buyer by buyer for profit 35.