조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to six 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
On August 22, 2014, the defendant was sentenced to a suspended sentence of three years on August 30, 2014 by imprisonment with prison labor for violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) at the Gwangju District Court on August 22, 2014.
C Co., Ltd. (hereinafter referred to as “C”) is a corporation engaged in steel products wholesale business, retail business, etc. in Gwangju Mine-gu, which has completed business registration under the Value-Added Tax Act (business registration number E, opening business on June 14, 2001, business closure on March 31, 201), and F Co., Ltd. (hereinafter referred to as “F”), as a corporation that engages in steel products processing business, etc. at the above place as a corporation that has completed business registration under the Value-Added Tax Act (business registration number G, opening business, and closing business on March 31, 201), and the Defendant is the representative director of the above two companies.
No tax invoice shall be issued or issued without supplying or being supplied with goods or services.
1. Around March 22, 2013, the Defendant issued a tax invoice with no real transaction related to C at C Office, and the fact that C did not supply goods or services to H (hereinafter “H”) that is the counter-party to the transaction, issued a tax invoice with the purport that C supplied goods or services equivalent to KRW 187,617,50 of the value of supply to H, and that thereafter issued six copies of the tax invoice equivalent to KRW 1,200,661,070 in total of the value of supply as shown in the attached list of crimes (1) that C did not supply goods or services until March 28, 2013.
2. On March 26, 2013, the Defendant receiving a tax invoice for no real transaction related to C is supplied with goods or services from the above C office. The fact that C was not supplied with goods or services from H, the opposite contractual party, and that C was supplied with steel bars equivalent to KRW 263,292,740 from H. From that time until March 26, 2013.