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 two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is a person who actually operated the “(State) E”, a human resources supplier, in accordance with Article 701 of the Korea-U.S. Seoul Special Metropolitan City D Building 701.
No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.
Nevertheless, the Defendant had been willing to issue a false tax invoice as if he had supplied human resources to the State F in order to avoid disadvantages, such as the collection of the amount of additional insurance premium against the employees of the “(State)F,” which is a human resources supplier that he/she operates separately from the above company.
On November 30, 2012, the Defendant issued five false tax invoices in total amount of KRW 1,688,784,088,08 from that time until March 31, 2013, including the issuance of a false tax invoice stating as if the supply price was provided with human resources equivalent to KRW 236,436,892, although the Defendant did not provide services to “(State)F” at the office of the above company.
Summary of Evidence
1. Defendant's legal statement;
1. Protocol of the police statement concerning G;
1. Application of the list of electronic tax invoices, investigation reports related to trade order, and the Acts and subordinate statutes governing electronic tax invoices issued;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime, and the selection of imprisonment;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Suspension of execution under Article 62 (1) of the Criminal Act (all circumstances, such as the confession of the crime in this case, the violation of the law, the punishment exceeding the fine, or the fact that there is no record of being punished for the same crime);
1. Social service order under Article 62-2 of the Criminal Act;