특정범죄가중처벌등에관한법률위반(조세)
A defendant shall be punished by imprisonment with prison labor for not more than ten months and by a fine not exceeding five hundred million won.
When the defendant does not pay the above fine.
Punishment of the crime
[Majority Opinion] On July 28, 2015, the Defendant was sentenced to three years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) at the Seoul Central District Court on the Aggravated Punishment, etc. of Specific Economic Crimes, and the judgment was finalized on May 27, 2016.
[2] The government may not receive tax invoices without being supplied with goods or services under the Value-Added Tax Act or submit them to the Government with false entries of a list of total tax invoices by seller.
Nevertheless, the defendant for profit-making purposes:
1. From October 2009 to October 20, 201, the Plaintiff received each tax invoice of KRW 2,484,720,000 in total from 10 won, without being supplied goods or services as shown in the attached Table 1 sheet from around October 20, 2009 to October 20, 201 without being supplied with the goods or services as shown in the attached Table 1 sheet, in the absence of the fact that the external owner received an official space at the system business office;
2. From January 25, 2010 to January 27, 2012, at the places listed in the preceding paragraph, the foreign exchange price of KRW 636,00,000, and the foreign exchange price of KRW 400,000,00, and the supply price of KRW 400,000,00 was supplied as if the foreign exchange had not received the official station, the list of total tax invoices by seller was falsely entered and submitted to the government during the period from February 2009 to January 27, 2012, as shown in the attached Table 2 of the daily crimes list of the crimes committed at least four times in total.
Summary of Evidence
1. Partial statement of the defendant;
1. An accusation, a copy of a system additional value-added tax return and purchase tax invoice, a copy of a tax invoice, and a criminal investigation report (related to the submission, etc. of a list of total tax invoices by seller);
1. Previouss before ruling: A written inquiry, such as text and criminal history, and a report of investigation (the date of confirmation);