특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.
When the defendant does not pay the above fine.
Punishment of the crime
1. Violation of the Punishment of Tax Evaders Act;
(a) No person who is obligated to prepare and issue a tax invoice pursuant to the added value-added tax law that issues false tax invoice shall issue a tax invoice or issue a tax invoice with false entries;
Nevertheless, on March 11, 2016, the Defendant issued a tax invoice by stating the amount of KRW 215,400,000 as if he supplied the materials and supply price of KRW 40,000,00 to D, even though the Defendant supplied the materials and supply price of KRW 40,00,00,000.
(b) No person who is obligated to receive tax invoices pursuant to the Value-Added Tax Act to receive false tax invoices fails to receive the tax invoices or receives the tax invoices containing false entries.
Nevertheless, on March 7, 2016, the Defendant was issued a tax invoice stating false amount of KRW 72 million, such as the board, etc., at the place indicated in the foregoing paragraph (a), and even if the Defendant was supplied with KRW 282,727,272, such as the board of the board of the board of the board of the board of the board of the board, as if he were supplied with materials equivalent to KRW 282,72, such as the group of the board of the board of the board of the board of the board of the board of the board of the board of the board of the board of the board of the board, and was issued a tax invoice in collusion three times
(c)
No person who is obligated to receive tax invoices pursuant to the value-added tax law that does not receive tax invoices after transactions fails to receive tax invoices or receives tax invoices containing false information.
Nevertheless, the Defendant, at the place indicated in the foregoing paragraph (a) on July 25, 2016, supplied goods worth KRW 270,949,091 from F, but did not receive a tax invoice from F, and from that time, did not receive a tax invoice even if he/she received a supply of goods or services in collusion on six occasions, such as the list of crimes (2) in attached Form 2, from July 25, 2017 to July 25, 2017.
(d)..