특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
A defendant shall be punished by imprisonment for two years and by a fine of 820,000,000 won.
However, for three years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant from November 2011 to Pyeongtaek-si operated a gas station and a D gas station.
1. Submission of falsified list of total tax invoices by customer in the name of C gas stations;
A. On January 27, 2012, the Defendant filed a false list of total tax invoices stating that C gas stations were supplied with oil equivalent to KRW 1,033,690,908 from Taesung Petroleum Co., Ltd. during the second period of 2011, even though C gas stations were not supplied with oil equivalent to KRW 1,033,690,908 from Taesung Petroleum Co., Ltd., and submitted a false list of total tax invoices stating that C gas stations were supplied with oil of KRW 1,03,690,908 from Taesung Petroleum Co., Ltd.
B. On July 25, 2012, the Defendant filed a value-added tax return on the 3,220,272,725 won from E during the first period of 2012, and the 185,818,182 won from East Petroleum Co., Ltd., and submitted a list of total tax invoices stating that C gas stations were supplied with the said oil from the said companies, even though there was no fact that C gas stations were supplied with the oil of KRW 3,20,272,725 from E during the first period of 2012.
Accordingly, the Defendant submitted a list of false tax invoices in total amount of KRW 4,439,781,815 without being supplied with goods or services for profit-making purposes.
2. Submission of false list of total tax invoices in the name of the D gas station.
A. On January 27, 2012, the Defendant submitted a list of total tax invoices stating that D gas stations were supplied with oil equivalent to KRW 697,327,271 from Taesung Petroleum Co., Ltd. on the second half of 2011, even though D gas stations were not supplied with oil equivalent to KRW 697,327,271 from Taesung Petroleum Co., Ltd., and submitted a false list of total tax invoices stating that D gas stations were supplied with oil of KRW 697,327,271 from Taesung Petroleum Co., Ltd.
B. The Defendant: (a) around July 25, 2012, at Pyeongtaek-si Station located in Pyeongtaek-si, was 2,840,090,908 won from E during the first period of 2012; and (b) the Defendant was a stock company.