특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 2.5 billion won.
When the defendant does not pay the above fine.
Punishment of the crime
The so-called “DA” (hereinafter “DA”), “G”, “DB”, “DB”, and “U” (hereinafter “U”) are so-called “a corporation based on data,” in which the account statement for tax payment is required to be purchased in order to refund value added tax and reduce income tax, by receiving fees from self-employed or corporate entrepreneurs, and without paying the value added tax accordingly.
The defendant, who had been engaged in the business of buying and selling corporations, takes office as the representative director in the name of the above corporation or as the representative director in the registration of the business operator, and in collusion with the supply of non-data in the name of the business operator, such as business operator, issuance of tax invoices, tax return, and management of fees in the name of the above corporation, and managed wire telephone, mobile phones, and facsimile used by the corporation on the data, and performed a role not to be exposed to the behind supply of non-data in the investigation by the tax authority or in the investigation by the investigation agency of the above non-data.
1. U-related Defendant assumed office as U’s representative director on March 21, 2014 and conspired with the parties to supply non-data in collusion,
A. On April 25, 2014, U’s preliminary return of value added tax was filed at the mid-term tax office of U on April 25, 2014, U submitted to the Government a sum table of accounts of separate accounts of false sources of sales, as shown in attached Table (1) 1 through 12, as if there was a fact that U had not supplied goods or services equivalent to U’s total supply value to “DC”, etc. during the aforementioned taxable period, even though there was no fact that U supplied goods or services to “DC”, etc.
B. On April 25, 2014, U’s preliminary return on U’s value added tax was made at the medium-sized tax office on April 25, 2014, goods equivalent to U’s total supply value of KRW 167,00,000 from DA, etc. during the pertinent taxable period.