조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
From November 1, 2011, the Defendant engaged in steel wholesale and retail business in the name of Guro-gu Seoul Metropolitan Government, Inc. D, and at the same time, on October 22, 2013, the indictment was stated as October 30, 2013, but the date of incorporation on the entire certificate of registered matters is stated as October 22, 2013, and it is corrected without any changes in the indictment because there is no substantial disadvantage in guaranteeing the Defendant’s right to defense.
From Geumcheon-gu Seoul Metropolitan Government E and F, those who are engaged in construction business in the trade name of G stock company.
1. On January 10, 2015, the Defendant issued a tax invoice equivalent to the same value as that of the supply price of goods or services equivalent to KRW 434,140,000, to H in spite of the fact that D Co., Ltd. supplied steel bars to H, Co., Ltd., without having supplied steel bars to H.
2. On January 10, 2015, the Defendant issued a tax invoice equivalent to the same value as if D were supplied with goods or services equivalent to KRW 447,590,000 from G, and received at the same time as D was provided with goods or services equivalent to the same value, even though there was no fact that D had been supplied with goods or services from G, the Defendant received at the same time as D was provided with goods or services equivalent to KRW 54,600,000 from G, and continued to receive at the same time.
Accordingly, the Defendant issued false tax invoices equivalent to KRW 434,140,000 of the supply value to H Co., Ltd., and issued and received false tax invoices equivalent to KRW 502,190,000 in total, on two occasions between D and G Co., Ltd.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation or accusation;
1. A report on the completion of an investigation by additional tax item;
1. Application of each electronic tax invoice statute;
1. Punishment of Tax Evaderss Act (Act No. 1504, Dec. 31, 2018) concerning the facts constituting an offense;