특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,620,000.
except that, for three years from the date this judgment becomes final and conclusive.
Punishment of the crime
From the beginning of 2011, the Defendant: (a) around June 201, in accordance with C’s proposal, established a business entity in the name of the Defendant to issue false sales tax invoices on behalf of the supplier of non-data and run in the manner of closing its business without paying value-added tax, immediately after receiving the scrap metal, including value-added tax, from the upper company, for the purpose of evading value-added tax, in the recent high-tech steel industry; (b) established a new sales tax invoice on behalf of the supplier of non-data in cash and immediately after receiving the scrap metal, including value-added tax, from the upper company; and (c) thought that C issued false sales tax invoices to “(StateF)” actually operated by C.
Therefore, C has reported the practical business activities to open a bomb coal company, such as the location of the place of business, the preparation of container facilities, and the preparation of capital, and the Defendant registered the business with the name of “H” in the name of the Defendant from Lldong-gun G around July 20, 201.
After that, the Defendant, at the above place of business, engaged in the business of issuing a measurement certificate, preparing a tax invoice, etc. in the name of “H” to pretend actual transactions according to C’s instructions, provided that the Defendant immediately withdraws the closed interest amount transferred to the Defendant’s account in cash, and provided C with money laundering. In the future, when an investigation is conducted by the National Tax Service or an investigation agency, the Defendant served as the so-called “bab president” subject to investigation as the actual business owner of the said “H” instead of C, and C takes charge of operating the said “H” by preparing for future investigations and preparing false documents and money laundering through the Defendant, without paying value-added tax.
On the other hand, no person is supplied with or supplied with goods or services under the Value-Added Tax Act.