특정범죄가중처벌등에관한법률위반(조세)
Defendant shall be punished by imprisonment with prison labor for ten months and by fine for 420,000,000 won.
The defendant does not pay the above fine.
Punishment of the crime
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.
The Defendant is a person who was engaged in wholesale and retail business with the trade name “D” from September 10, 2013 to December 10, 2013 at the time of petition.
Around September 16, 2013, Defendant issued a false tax invoice of KRW 4,018,780,020 in total of supply value as shown in the attached list of crimes from around that time to October 21, 2013, even though there was no fact that the scrap metal was supplied to FF operating the LA, the Defendant issued a false tax invoice of KRW 113,12,350 as if the supply value was supplied to it.
Although the supply value as of October 18, 2013 in the facts charged is indicated as “26,657,100,” the supply value as of October 18, 2013 in the attached Table Nos. 34, 2013 is indicated as “26,657,100.” However, according to the tax invoice of October 18, 2013 among the evidence duly adopted and investigated by the court, it is obvious that the above supply value is indicated as “26,657,100 won.”
Therefore, according to the above tax invoice entry, the value of supply stated in Paragraph 34 above is corrected, and the sum of the value of supply based on the corrected value of supply also is calculated again, and it is corrected as KRW 4,018,780,020 as stated in the aggregate of the value of supply in the annexed list of crimes.
Summary of Evidence
1. Defendant's legal statement;
1. Chapter 37 of the tax invoice;
1. Each financial transaction statement;
1. Written accusation (the director of the competent tax office);
1. A report on the completion of investigation (G and H);
1. Application of statutes to a report on completion of an additional tax investigation;
1. Article 8-2 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, a fine is concurrently imposed pursuant to Article 8-2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes) concerning the crime;
1. The reasons for sentencing under Articles 53 and 55(1)3 and 6 of the Criminal Act for discretionary mitigation are as follows.