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1. The defendant shall be punished by imprisonment for one year and a fine of ninety thousand won; and
2. The defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who runs the “E” wholesale business from February 22, 2010 to December 21, 2011.
No act of delivering or receiving a tax invoice under the provisions of the Value-Added Tax Act without supplying the goods or services.
1. On July 20, 201, the Defendant received from G a total of KRW 669,96,00 from H, although the Defendant did not receive scrap metal equivalent to the total of KRW 669,96,00,00, from H, a total of KRW 3,79,92,542,80, as indicated in the attached list of crimes, including the receipt of a false tax invoice stating that such goods were supplied.
2. On October 25, 2011, the Defendant submitted to the Government a false tax invoice of the total tax invoice for the second half year in 2011, which included a false tax invoice of Chapter IV (3,792,542,80 won in total of the supply price) that was received by the Kimhae-dong, Kim Jong-si, Kim Jong-dong.
Summary of Evidence
1. Defendant's legal statement;
1. Legal statement of witness G;
1. A complaint, a tax offense inspector and written opinion, a report (E) on the completion of the investigation of a tax offense, a report on the completion of the investigation of a tax offense (H and G), a copy of the content certification, a copy of each tax invoice, and a copy of a list
1. Application of Acts and subordinate statutes of each investigation report;
1. Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of each transaction tax invoice under paragraph (1) at the time of the sale), Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) (the submission of false aggregate tax invoices under paragraph (2) at the time of the sale); and each sentence of imprisonment shall be
1. Of concurrent crimes, with respect to the imprisonment provided for in the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act, a false list of total tax invoices in its holding shall be submitted.