Text
Defendant
A shall be punished by imprisonment with prison labor for six months, by a fine of 8.5 million won.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established for the purpose of intermediate disposal of designated wastes located in Jincheon-gun E, Jincheon-gun, and the defendant A is a representative director of the above corporation who exercises overall control over the business affairs
No person shall be issued or issued a tax invoice that provides or is supplied with the goods or services under the provisions of the Value-Added Tax Act.
1. Defendant A
A. On July 4, 2013, the Defendant received 18 copies of the false purchase tax invoice equivalent to KRW 1,220,787,200, in total from the purchase tax invoice by October 14, 2013, inasmuch as Company B purchased new stocks, etc. equivalent to the supply price of KRW 132,785,40 from the promotion trade in the Dispute Settlement Bank, the Defendant received 18 copies of the false purchase tax invoice, such as the purchase tax invoice listed in the separate sheet related to the purchase tax invoice, from around October 14, 2013.
B. On September 26, 2013, the Defendant issued 17 copies of the false sales tax invoice in total amounting to KRW 1,098,220,100, to the Changsung Co., Ltd. and F, as shown in the separate sheet of crime related to the sales tax invoice, from around October 14, 2013, although the Defendant did not have supplied the goods or services to the Changsung Co., Ltd., Ltd., without supplying the goods or services, the Defendant issued 17 copies of the false sales tax invoice in total amounting to KRW 1,098,220,100, as stated in the separate sheet of crime related to the sales tax invoice.
2. Defendant B, from July 4, 2013 to October 14, 2013, the Defendant: (a) at the Defendant’s office from around July 4, 2013 to around October 14, 2013; (b) at the Defendant’s representative director, A received 18 false purchase tax invoices equivalent to the total value of KRW 1,20,787,200; and (c) issued 17 false sales tax invoices equivalent to the total value of KRW 1,098,220,100.
Summary of Evidence
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