사문서위조등
A defendant shall be punished by imprisonment for one year and a fine of 80,000,000 won.
When the defendant does not pay the above fine.
Punishment of the crime
[2012 Highest 6027]
1. On January 2010, the Defendant: (a) forged a private document; (b) forged a tax invoice by E by the representative director of a limited liability company D, which is located in Gunsan City Co., Ltd; and (c) attempted to deliver the tax invoice to E by forging it.
At around January 20, 2010, the Defendant: (a) manufactured the business name and seal of G (representative H) located in Chungcheongnamcheon-si, Chungcheongnam-si; (b) affixed the seal and the business name of G (representative H) in the supplier column of the tax invoice site; (c) affixed the seal and the business name in the supplier column of the tax invoice site; (d) October 8, 2009 in the item column; (d) KRW 145,216,00 in the iron and supply value column; (d) KRW 145,521,60 in the item column; and (e) issued the tax invoice in the aggregate column, stating that the amount is KRW 159,737,60 in the item column and KRW 14,521,60 in the item column; and (e) forged the tax invoice, which is a private document related to the rights and obligations of G name, as shown in attached Table 12, and at that time, exercised the said tax invoice to E.
2. The Defendant in violation of the Punishment of Tax Evaders Act issued 12 copies of the tax invoice in the amount of KRW 1,537,76,000 as shown in the attached Table 1, such as the issuance of one tax invoice, which entered as if he had supplied the goods or services under the Value-Added Tax Act on October 18, 2009 to the limited company D, even though there was no fact that he had supplied the goods or services under the provisions of the Value-Added Tax Act.
[2013 Highest 2585]
1. On January 2010, the Defendant: (a) forged a private document; (b) forged a tax invoice by E by the representative director of a limited liability company D, which is located in Gunsan City Co., Ltd; and (c) attempted to deliver the tax invoice to E by forging it.
On January 20, 2010, the Defendant manufactured the business name plates and seals of J (Representative K) located in I in the G (Representative K) at the location of the projected painting located in the chemical in the chemical in the chemical in terms of harmony.