특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 5,200,000 won.
The defendant does not pay the above fine.
Punishment of the crime
1. Crimes related to gas stations;
A. A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) following the receipt of false purchase tax invoices was operated by the Defendant in Yeongdeungpo-gu Seoul Metropolitan Government from May 1, 2010 to July 29, 201.
On January 31, 2011, the Defendant received false purchase tax invoices in total seven times in the same manner as shown in the attached Table (1) from July 21, 2011, stating that no fact was found to have received goods or services from G operating the Friju for profit-making purposes, which is equivalent to the total value of supply 1,727,709,091 won, and that false purchase tax invoices were issued as if he/she were supplied with gasoline and diesel oil equivalent to the total value of supply 1,727,709,091, and then received false purchase tax invoices in total seven times from that time, as shown in the attached Table (1).
B. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes) due to the evasion of tax, etc. (taxes) received false purchase tax invoices as indicated in paragraphs (1) through (6) of the aforementioned Table of Crimes, based on them, submitted the said false purchase tax invoices to the Dongjak-gu Seoul Metropolitan Government on July 25, 201 and received deduction of KRW 1,067,229,091 in the aggregate of the input tax amount of value-added tax.
In addition, the Defendant received a false tax invoice as stated in the above list of crimes (1) Nos. 7, and closed down the above list of crimes around July 29, 201, and submitted the false purchase tax invoice to the above list of crimes around August 25, 201, and received deduction of KRW 153,456,363.
As a result, the Defendant was deducted from the sum of value-added tax 1,220,685,454 by unlawful act.
2. Crimes related to H gas stations;
A. From October 20, 201 to July 20, 201, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) due to the receipt of false purchase tax invoices.