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A defendant shall be punished by imprisonment with prison labor for up to eight months and a fine of up to 15 million won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who operated the “E” as a stone construction company located in the building stones located in Ansan-si, Ansan-si.
1. The Defendant violated the Punishment of Tax Evaders Act due to the failure to issue a tax invoice, when operating the above E, did not issue a tax invoice of KRW 3,397,341,818 in total for 304 times as stated in attached Table (i) from that time until June 29, 2016, while providing services for construction work equivalent to KRW 9,090,909,09, which was ordered by F, the counterpart to the transaction, at an irregular construction site that was ordered by F, the transaction partner, and did not issue the tax invoice.
2. In operating E, the Defendant: (a) supplied goods equivalent to KRW 3,136,364 (including surtax 3,450,000) to “G”; (b) around January 12, 2015; and (c) traded by means, such as receiving KRW 3,450,00 from the customer’s relationship to the agricultural cooperative account under the Defendant’s wife H (number : I); and (d) not issuing a tax account statement without entering the account; and (e) traded by means of not issuing the account statement until December 31, 2015; (b) KRW 1,313,234,55 won in total; and (c) KRW 2,57 in total; and (d) KRW 1,450 in total; and (e) KRW 1,465,251 in total; and (e) KRW 296,251 in addition to the payment deadline for the attached Table 2,57 years in total; and (e) KRW 1, 206515 years in total;
Summary of Evidence
1. Statement by the defendant in court;
1. Application of the Acts and subordinate statutes of accusation;
1. Relevant provisions of the Punishment of Tax Evaders Act and the main sentence of Article 3(1) and Article 3(2) of the Punishment of Tax Evaders Act (Concurrent imposition of imprisonment and fines, respectively) against the crime, and Article 10(1)1 of the Punishment of Tax Evaders Act (tax invoices) of the Punishment of Tax Evaders Act;