조세범처벌법위반
Defendant shall be punished by a fine of KRW 25,000,000.
When the defendant does not pay the above fine, 100,000 won.
Punishment of the crime
From April 2008 to June 30, 2012, the Defendant is a person who operated a household wholesale and retail business with the trade name of "D" from Kimhae-si to Kimhae-si.
Although the Defendant received goods equivalent to KRW 102,718,182 from F located in Gangseo-gu, Busan from November 1, 2008 to December 31, 2008, the purchaser, the Busan Gangseo-gu, but did not receive a tax invoice from F, in collusion with F’s representative G and did not receive a tax invoice from F, and even from around that time until December 30, 2010, the Defendant did not issue a tax invoice in collusion with the above G, despite the supply of goods equivalent to KRW 1,362,245,00 in total, as shown in the list of crimes in the attached list of crimes.
Summary of Evidence
1. Defendant's legal statement;
1. A copy of G certification;
1. A written accusation;
1. Report on the completion of investigation of value-added tax, the electronic return of value-added tax and the list of total amount by term;
1. The application of Acts and subordinate statutes to a copy of the details of omission of sale in 2008, a copy of the details of omission of sale in 2009, and a copy of the details of omission of sale in
1. Article 10(2)1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”) concerning the act committed before January 1, 2010, as well as Article 10(2)1 of the Punishment of Tax Evaders Act (hereinafter “former Punishment of Tax Evaders Act”) concerning the relevant criminal facts.
(2) the application of Article 11bis, paragraph 2, and the choice of each fine
1. Article 37 (former part) of the Criminal Act, Article 4 (2) of the former Punishment of Tax Evaders Act, and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;