특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant
A shall be punished by imprisonment of one year and six months, and a fine of 1.5 billion won, and by imprisonment of two years and a fine of 1.5 billion won, respectively.
Punishment of the crime
Defendant
A is the representative of F, who is the wholesale and retail company of scrap metal in C from June 5, 2013 to May 16, 2014, and Defendant B, as the actual operator of F, may not submit a list of total tax invoices under the Value-Added Tax Act without being supplied with goods or services.
On June 2013, while the Defendants collected non-data scrap metal and supplied it to the steel industry, the F was no longer able to operate the F in the name of G due to the violation of the Punishment of Tax Evaders Act, etc., the Defendants changed the name of the above F’s representative to the name of the Defendant A, who was in charge of accounting affairs, and conspired to deliver non-data scrap metal to the steel industry and submit a false tax invoice after receiving the false tax invoice from H and other so-called “value-added tax return.”
On July 25, 2013, the Defendants filed a final tax return on the first quarter of 2013 at the above F office (the first quarter of 2013), and submitted a false list of total tax invoices stating the total supply value of 10,65,154,350 won in total three times from that time to April 25, 2014, even though the Defendants did not have received scrap metal from H, as if they were supplied with scrap metal equivalent to the supply value of 343,772,40 won from H by false entry of the total supply value of 343,772,40 won.
Summary of Evidence
1. Defendants’ respective legal statements
1. Statement to the prosecution of I;
1. A written accusation;
1. A list of total tax invoices by seller in the first quarter of 13 years, a list of total tax invoices by seller in the first quarter of 13 years, a list of total tax invoices by seller in the second quarter of 13 years, a list of total tax invoices by seller in the second quarter of 14 years, a list of total tax invoices by seller by quarter of 14 years,
1. Three copies of the Tax Investigation Report, part of H’s table, the decision of non-prosecution to J, the decision of the Court, and the decision of K.