특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,500,000.
The defendant does not pay the above fine.
Punishment of the crime
1. Where a steel company that receives basic criminal law and structural glass intends to supply Guide from a corporation that has no tax-related issues, such as that it can issue tax invoices normally, etc., ① establishes a corporation that can trade with a steel company (one-person “one-time signboard company”) and registers a personal business entity (one-time “one-time” company) who supplies purchasing materials to the signboard company so that tax-related business entities does not occur, ② purchases Guidein from the purchasing company without the purchase data, such as non-payment of value added tax, and then sells it again at a lower price than the market price. ③ Where a signboard company receives tax invoices from a steel company at a normal market price and sells it to the steel company at a normal market price, ③ Where it receives tax invoices, including value added, from the steel company, and then distributes them to the account of the company, and since it does not require a new business entity to submit a false report on its purchase and sale to the signboard company from the beginning, it does not require a new business entity to submit a false report on its purchase and sale to the new business entity.
2. The defendant, co-offender C, and D's status and role are the representative of Kimhae-si E's territory, a single-brupted coal company, the 4th of each month.