특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for two years and by a fine of 600,000,000 won.
The defendant does not pay the above fine.
Punishment of the crime
From January 28, 2013 to March 31, 2014, the Defendant is a person who operated “E” for the purpose of selling scrap metal and non-reinte in Da, Sinnam-gun.
No person shall issue or be issued any false tax invoice without supplying or being supplied with goods or services.
Nevertheless, around July 31, 2013, the Defendant, despite the fact that scrap metal was supplied to F (representative G) for profit-making purposes, issued a false tax invoice stating the supplier’s “E”, “F”, “F”, “F”, “value of supply”, and “352,98,900 won” and issued a false tax invoice of KRW 5,123,157,80 in total of the value of supply as shown in the attached list of crimes from around that time to December 31, 2013.
Accordingly, the Defendant issued a false tax invoice without supplying goods or services for profit-making purposes.
Summary of Evidence
1. Defendant's legal statement;
1. Partial statement of the suspect interrogation protocol of the accused by the prosecution;
1. A written accusation;
1. Tax invoice (F, H, I);
1. Application of Acts and subordinate statutes to investigation reports (report attached to E-value added documents), investigation reports (date, time, place of crime), and investigation reports;
1. Article 8-2 (1) 1 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 8-2 (1) 1 of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the Crime, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (In general, a fine shall be imposed concurrently pursuant to Article
1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Reasons for sentencing under Article 62 (1) of the Criminal Act (the grounds for sentencing that are advantageous to the following)
1. Application of the sentencing criteria (determination of type) tax shall include the receipt, etc. of false tax invoices under the Act on the Aggravated Punishment, etc. of Specific Crimes;