특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant
A shall be punished by imprisonment of one year and six months, by a fine of 1.1 billion won, and Defendant B shall be punished by a fine of 1.0 billion won.
Punishment of the crime
1. Defendant A
(a) No act of submitting to the Government a list of total invoices by seller under tax-related Acts of a corporation shall be allowed without receiving goods or services for profit-making purposes in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices);
On January 26, 2014, the Defendant filed a return of value-added tax (transaction period: from October 1, 2013 to December 31, 2013) at the three tax offices located at C-D and E (F) in C-D-dong-ro 148, 2013, and submitted to the Government a false list of invoices by seller, stating that the Defendant did not receive fishery products from B-D and E (F), as if he was supplied with fishery products equivalent to the total supply amount of KRW 70 million from the above companies, from that time until January 29, 2015, the Defendant submitted a false list of invoices by seller, stating that he/she was supplied with fishery products equivalent to the total supply amount of KRW 4,665,674,012 from that time to January 29, 2015.
(b) No person who violates the Punishment of Tax Evaders Act relating to the evasion of corporate tax in 2013 shall evade taxes by fraudulent or other unlawful means;
around January 26, 2014, the Defendant filed a return of value added (transaction period: from October 1, 2013 to December 31, 2013) at the immediately preceding three tax offices in 2013 (transaction period: from October 1, 2013 to December 31, 2013). The Defendant omitted sales amounting to KRW 1.377 billion from the income of C in 2013, which was KRW 52,427,870 from the said return = KRW 1.377 billion from the income of C in 2013 - KRW 1,547,572,130,70 with expenses other than expenses other than expenses other than expenses, etc. - KRW 1,5472,130 billion from the purchase amount of corporate tax for KRW 708,5084,508).
(c)
Any person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) concerning the evasion of corporate tax in 2014 shall be a tax by fraud or other improper act.