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Defendant
A Imprisonment of two years and fines of 1,200,000,000 won, Defendant B’s imprisonment of two years and six months and fine of 1,200,000,000 won.
Reasons
Punishment of the crime
Defendant
A from April 200 to the date of the bill of indictment of Yeongdeungpo-gu Seoul Metropolitan Government F. However, it is reasonable to view it as an error of “F”.
A person working as the representative director of C (hereinafter referred to as “C”) who is a garment manufacturer, and Defendant B is a person who served as the head of the accounting team in C from January 2016 to January 2017.
1. Joint crimes committed by Defendant A and B;
A. Defendant B, upon receiving a demand from the head of H (one person) of G (hereinafter “G”), which is a clothing manufacturer company, to issue a false tax invoice, Defendant B conspired to issue a false tax invoice without a real transaction, after hearing H’s proposal from B and accepting it.
At around October 10, 2016, Defendants indicated the C Office the supply price of clothing as KRW 1,440,00,000 as if they were supplied as if they had not been supplied with clothing to G through the J of the Accounting Division, and issued one copy of the tax invoice as if they were supplied. In the indictment around December 8, 2016, the Defendants stated “ around November 30, 2016” as “ around December 8, 2016.” However, it is reasonable to view it as an erroneous entry of “ around December 8, 2016” (see evidence record 854 pages), which is equivalent to KRW 2,195,40,000,00 as the supply price of clothing, and KRW 30,000 as the total amount of tax bill issued on January 6, 2017, and KRW 10,050,000 as the supply price of tax account statement (see, e.g., Supreme Court Decision 20016Du584.
B. Defendant B issued a false tax invoice amounting to KRW 5,510,400,00 in G as described in the foregoing paragraph (a) and issued a false tax invoice amounting to KRW 5,510,400,000 to G, and the purchase data was required, Defendant B would receive the tax invoice from M and N who works for the office of this Chapter.