특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for a year and six months and by a fine of 666,53,088 won.
The defendant does not pay the above fine.
Punishment of the crime
The defendant is a person who operates B, a telecommunications device sales company.
1. No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service;
On June 30, 2015, the Defendant issued nine copies of the tax invoice in an amount equivalent to KRW 3,136,954,542 in total of supply value to D, as shown in the separate sheet of crime (1) by the aforementioned method from May 31, 2016, as shown in the following method, as if B had not supplied goods or services to D, even though there was no fact that it supplied goods or services to D, a false tax invoice is issued as if it had supplied 418,181,819 won of supply value to D, and thereby, issued nine copies of the tax invoice to D, as shown in the separate sheet of crime (1).
2. No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with the goods or services;
On February 12, 2015, the Defendant received 40 copies of the tax invoice equivalent to KRW 3,528,576,343, in total supply value from D, E, and F, as described in the separate sheet of crime (2) from May 25, 2016, as shown in the separate sheet of crime (2), as if he received a false tax invoice as if he had been supplied with a black box equivalent to KRW 177,272,727, which is equivalent to the supply value of goods or services from D, even though the Defendant did not have received goods or services from D, Inc. (hereinafter “B”).
Accordingly, the Defendant issued or received a false tax invoice equivalent to the total value of KRW 6,665,530,885, although the Defendant did not have supplied or received goods or services for profit-making purposes as above.
Summary of Evidence
1. Defendant's legal statement;
1. The prosecutor's statement concerning G;
1. Supplementary protocol on a written accusation or written accusation;
1. Each written confirmation and answer of G, H and I;
1. Application of each electronic tax invoice statute;
1. Aggravated punishment of specific crimes provided for in the corresponding Article of the Criminal Act.