조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant, from June 12, 2009 to June 29, 2015, operated “E”, which is a power plant lease and power generation, and a repair company, in Yeongdeungpo-gu Seoul Metropolitan Government D.
1. Around July 31, 2013, the Defendant issued a false tax invoice. Around July 31, 2013, the Defendant issued a copy of the false tax invoice amounting to KRW 11,534,210,00 from June 30, 201 to December 30, 2014, as stated in the attached Table of Crimes (1) as follows: (a) the Defendant supplied goods or services to ELN Co., Ltd., Ltd., located in 604-1 Machinery Section D28 Dong-gu Seoul, Guro-gu, Seoul; and (b) the Defendant issued a copy of the false tax invoice amounting to KRW 176,00,00, in spite of the absence of the supply of goods or services.
2. Around July 30, 2012, the Defendant issued a false tax invoice with the above E office; the Defendant issued a false invoice stating tax amounting to KRW 1,818,000 from July 30, 2012 to December 31, 2014, as if he supplied services equivalent to KRW 5,000,000 to G in Seocheon-gu, Seocheon-gu, Seoul; and the Defendant issued a false invoice stating the amount of tax equivalent to KRW 44,950,000,000, in total, as stated in attached Table (2), from July 30, 2012 to December 31, 2014.
Summary of Evidence
1. Statement by the defendant in court;
1. Application of Acts and subordinate statutes to a list of total tax invoices by customer and a copy of tax invoices;
1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of false entry of tax invoices), Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false entry of tax invoices), and the selection of imprisonment with labor for each crime;
1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;
1. Article 62 (1) of the Criminal Act on the suspended execution;
1. Article 62-2 of the Criminal Act and Article 59 of the Act on the Observation, etc. of Protection, etc. of Social Service Order make a confession of the defendant for sentencing.