beta
Text
Defendant
A Imprisonment of two years and fine of 4.4 billion won, Defendant B’s imprisonment of two years and six months and fine of 4.950 million won, and Defendant.
Reasons
Punishment of the crime
[2015 Gohap 460]
1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice);
A. Defendant A (1) around January 8, 2014, the Defendant issued 14 copies of the tax invoice of KRW 229,521,091 from J, even though he/she did not have received goods or services from a transaction partner, at the office of “I” (HA) of H building No. 913 at the Namyang-si, Namyang-si, and Defendant issued 14 copies of the tax invoice of KRW 11,758,129,364 in total for profit-making purposes, without having received goods or services as indicated in the list of crimes in attached Table 1, from the time until December 3, 2014.
(2) On February 28, 2014, the Defendant issued 21 copies of the tax account statement of KRW 367,056,545 to K, even though he/she did not supply goods or services to a customer, such as K, and issued 21 copies of the tax account statement of KRW 7,370,352,56 in total for profit-making purposes, without supplying goods or services as shown in the separate crime list of crimes in attached Table 2, from that time until December 31 of the same year.
(3) On July 25, 2014, the Defendant filed a report on the determination of value-added tax on the general taxable person at the Namyang-ju Tax Office on January 2014, 2014, and submitted a false list of the total tax invoices by seller, stating as if he/she was supplied goods or services to the transaction partner, including “J”, for profit-making purposes, that the Defendant had not been supplied with goods or services or received services from the transaction partner. However, the Defendant submitted a false list of the total tax invoices by seller, stating as if he/she was supplied with goods or services, to an employee with whom the name of the said tax office could not be known.
(4) On January 26, 2015, the Defendant did not have received goods or services from a business partner, such as K, when filing a report on the determination of value-added tax by a general taxable person on February 2014.