특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for a year and six months and by a fine of 2,200,000 won.
The defendant does not pay the above fine.
Punishment of the crime
No person shall deliver or receive, for the purpose of profit, the tax invoice pursuant to the provisions of the Value-Added Tax Act without supplying goods or services.
1. Around January 31, 2009, the Defendant issued a false sales tax invoice: (a) around 77,272,726 won under the Value-Added Tax Act, which provides one tax invoice under the supply of oil equivalent to the amount of KRW 77,272,726, even though D gas stations were not supplied with oil at D gas stations located in the same Doducheon-si Co., Ltd.; and (b) from January 1, 2008 to June 30, 2009, the Defendant issued 37 copies of the tax invoice under the Value-Added Tax Act, without supplying the goods or services on 37 occasions in total, as indicated in the list of crimes in the separate list of annexed crimes, from January 1, 2008 to June 30, 2009.
2. On June 5, 2008, the Defendant received false purchase tax invoices: (a) from February 29, 2008 to December 4, 2008, the Defendant received 28 copies of the tax invoice under the Value-Added Tax Act, stating that he was provided with oil equivalent to KRW 33,090,909, even though he was not provided with oil from the Japanese Energy Co., Ltd.; and (b) from February 29, 2008 to December 4, 2008, the Defendant received 28 copies of the tax invoice under the Value-Added Tax Act, without being provided with the goods or services for 28 times in total, as indicated in the list of crimes in which “type” was divided by purchase.
Summary of Evidence
1. Defendant's legal statement;
1. Protocol concerning the interrogation of suspects of E by the prosecution;
1. In the investigation report (the result of the disposition against the other party to the receipt of tax invoices), the text of the Incheon District Court Decision 2012Gohap683, the order of summary 201 High Court Decision 201 High Court Decision 2034, the order of summary 201 High Court Decision 2011 High Court Decision 2034, the Seoul Southern Branch Support 2010 High Court Decision 2010 High Court Decision 272, the report of the completion of data investigation, the D gas stations, the process of distribution of D gas stations and the financial tracking flow, the details of the financial tracking of the deposit account in