특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for a term of two years and fine of three thousand won,00,000 won.
The defendant does not pay the above fine.
Punishment of the crime
The defendant is a person who has been engaged in fishery products sales business under the trade name called SD located in Scheon-si.
The Defendant, without registering a business operator, received a request from his/her business partners for an invoice as if he/she supplied the fishery products, issued the invoice as if he/she supplied the fishery products, and received a so-called “data value” in return, and issued a false invoice for profit-making purposes or submitted a list of the invoices by false customer.
1. On February 28, 2014, the Defendant issued a false invoice of KRW 15,680,763,860 in total, from that time to December 31, 2015, the Defendant issued a false invoice of KRW 15,680,763,860 in total, as indicated in the list of crimes in the attached Table, as if he/she had supplied goods or services to E, although the facts in the above D were not having supplied goods or services to E.
2. On February 11, 2016, the Defendant submitted a list of total invoices by false seller, stating that he/she supplied goods or services to F, although he/she did not supply the goods or services to the Jinju tax office located on 15 a.m. 908m. as Jinju-si, Jinju-si, the Defendant entered the list of total invoices by seller in the supply price of goods or services equivalent to 112,642,00 won in the supply price, and submitted to the Government a false list of total sales amount of KRW 14,142,386,860 in the above taxable period, as shown in the list of the attached sales details, as shown in the list of the attached sales details.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation;
1. Application of Acts and subordinate statutes, such as a list of total invoices by customer, each account statement, statement of transaction by account, etc., and written confirmation;
1. Article 8-2 subparag. 1 and subparag. 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, and Article 10 subparag. 2 and subparag. 4 of the Punishment of Tax Evaders Act (a inclusive, Article 8-2 subparag. 1 and subparag. 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes)