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Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 750 million.
The above fine shall not be paid by the defendant.
Reasons
Punishment of the crime
On November 9, 2009, the Defendant was notified of a summary order of KRW 700,000 due to the crime of violating the Punishment of Tax Evaders Act, and on January 13, 2010, the Defendant with the summary order finalized on January 13, 2010, supplied non-materials to the gas station. Nonindicted Party C (Detention Prosecution, Seoul High Court Decision 60 billion won on September 20, 201) is the actual representative of (State)D and (State) E.
No person shall, for the purpose of profit-making, submit to the Government a list of total tax invoices by seller and seller, without supplying the goods or services under the Value-Added Tax Act, by entering
The Defendant and C, using the fact that the operator of the gas station who purchased and sold oil without oil from oil oil does not purchase the oil normally from oil oil, caused the gas station to deliver a tax invoice corresponding thereto to C while supplying oil without oil to the gas station by using the fact that it is necessary to deduct the input tax amount. On the other hand, the Defendant: (a) caused C to transfer the oil price to (b)D, etc. as if he was supplied with oil normally from (d) D; (b) deducted the commission for issuing the tax invoice from the above oil price; and (c) provided the Defendant’s fee again deducted the remaining money from the Defendant’s fee; and (d) through the issuance of a false tax invoice in the name of processing, C, such as the above (D) intended to distribute the profits by using the fee for issuing the false tax invoice.
1. (States)D:
A. On January 25, 2010, the Defendant in collusion with C in the second final return on February 2009, when filing the final return of value-added tax for the second period of value-added tax of 2009 around January 25, 2010, D provides four companies, such as Fju stations, with the total value of supply as indicated in attached Table 1-4, such as Fju stations, regardless of the fact that D had not supplied goods or services.