조세범처벌법위반
Defendant shall be punished by imprisonment with prison labor for a year and a fine of five million won.
When the defendant does not pay the above fine.
Punishment of the crime
[Criminal Power] On June 20, 2019, the Defendant was sentenced to imprisonment with prison labor and three years and six months for fraud, etc. at the Seoul Eastern District Court on February 17, 2020, and its punishment became final and conclusive.
【Criminal Facts】
The defendant is a person who actually operated C in Geumcheon-gu Seoul Metropolitan Government.
1. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
Nevertheless, on January 11, 2016, the Defendant issued an electronic tax invoice of KRW 277,60,493, including the issuance of an electronic tax invoice of KRW 277,600,493, as if he/she supplied goods to E even though he/she did not supply goods or services to E, and issued an electronic tax invoice of KRW 940,916,303, in total, on three occasions, as shown in the attached crime list (1).
2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;
Nevertheless, on February 18, 2016, the Defendant was issued an electronic tax invoice of KRW 281,367,500, which is the total value of supply over three occasions, as shown in the attached list of crimes (2), including the receipt of an electronic tax invoice of KRW 281,367,50, as if he/she was supplied with goods despite the fact that C received goods or services from E, a stock company, even though it was not provided with goods or services from E, and received an electronic tax invoice of KRW 98,765,00,
Summary of Evidence
1. Each tax invoice of the police suspect interrogation protocol on F of the defendant's statutory statement, value-added tax return, account transaction details, and C value-added tax refund for all registered matters;
1. Previous convictions: Criminal records, investigation reports (Attachment to judgments against A of a suspect), court rulings, and application of Acts and subordinate statutes concerning the progress of cases;
1. The provision of relevant laws concerning criminal facts;