조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The defendant is a person who operates a member-gu building B, human resources supply business in subparagraph c, etc. in Ansan-si.
No one shall issue a tax invoice under the Value-Added Tax Act to a person liable to issue a tax invoice without issuing it or with a false entry, and no one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied any goods or services.
Nevertheless, around May 10, 2016, the Defendant issued a tax invoice stating false amount of KRW 102,483,741 as if he/she supplied goods or services equivalent to KRW 126,675,43 to the said company, even though he/she supplied goods or services equivalent to KRW 24,191,692 to E, in excess of KRW 102,483,741.
In addition, from that time until November 8, 2016, the Defendant appropriated an excessive amount of 485,244,960 won in total over 38 times, as shown in the attached list of crimes, or issued 38 copies of the tax invoice stating false information as if he/she supplied goods or services, even though he/she had not supplied them.
Summary of Evidence
1. Defendant's legal statement;
1. A revised statement of accusation (including attached documents), the amount of sales report filed by D, the amount of entrance fees, and the amount of personnel expenses paid to the Institute of Bankruptcy;
1. Application of statutes on copies of electronic tax invoices;
1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (which means false entry of tax invoices), Article 10 (3) 1 and (3) 1 of the Punishment of Tax Evaders Act (which means the issuance of false tax invoices), and the selection of imprisonment for a crime;
1. The former part of Article 37 of the Criminal Act, Articles 38 (1) 2 and 50 of the same Act to increase concurrent crimes;
1. Article 62 (1) of the Criminal Act;
1. Circumstances favorable to the reasons for sentencing under Article 62-2 of the Criminal Act of the community service order: The fact that it reflects the fact that it is before and after a fine for a different type of punishment: The violation of the Punishment of Tax Evaders