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Defendant
A Imprisonment for eight months, and Defendant B shall be punished by a fine of fifty million won.
However, the defendant A.
Reasons
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established for the purpose of director services, etc., and Defendant A is a person who actually operates Defendant B.
1. No person who is a defendant A shall issue or be issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services;
On March 12, 2018, the Defendant received a false tax invoice of KRW 50,00,000 from January 20, 2018 to April 10, 2018, in total seven times, including the supply price of KRW 476,513,635, in total, as indicated in the separate crime list, as shown in the separate crime list, as if the Defendant had not received any goods or services from D, even though he was supplied with such goods or services.
2. Defendant B, at the same time and place as in the preceding paragraph, issued a false tax invoice as above to Defendant A, who is the actual operator of the Defendant’s business.
Summary of Evidence
1. Defendant A’s legal statement
1. A written accusation;
1. A report on closure of investigation;
1. Two copies of tax invoices, a list of total tax invoices, a list of total tax invoices for the first period, and tax invoices for the year 2018;
1. Application of Acts and subordinate statutes to certified corporate register;
1. Defendant A: Articles 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) (Article 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 201); Defendant B: Articles 18 and 10(3)1 of the former Punishment of Tax Evaders Act
1. Defendant A: The former part of Article 37 of the Criminal Act, Articles 38(1)2 and 50 of the Criminal Act: Defendant B: The former part of Article 37 of the Criminal Act, and Article 20 of the former Punishment of Tax Evaders Act: The calculation of fines: 5 million won with respect to the tax invoice listed in paragraph (1) of the List of Offenses Act, 30 million won with respect to the tax invoice listed in paragraph (2), and 7 million won with respect to the tax invoice listed in paragraph (3).