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Defendant shall be punished by imprisonment for two years and by a fine not exceeding 2,50,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The defendant is a person who supplies non-data oil in the state of oil, and B is a person who actually operates (State), D, (State), E, (State), F, G, or H.
No person shall issue any tax invoice without supplying any goods or services under the Value-Added Tax Act for the purpose of making profits, or enter a list of total invoices by seller or seller in a false manner and submit it to the Government.
The Defendant and B, etc. provided non-data oil distributed in the abnormal manner without issuing a tax invoice and sold it to the gas station operator, using the fact that the purchase tax invoice is necessary to deduct the purchase tax amount, the Defendant supplied oil to the gas station, etc., and made the financial transaction details, such as supplying the non-data to B, or receiving the corresponding tax invoice from B even if the oil is not supplied, upon request from B, requesting B to issue a tax invoice, and then receiving the tax invoice from B, and then collecting the amount of the tax invoice issued by B. The Defendant and B, etc. recruited the representative director in the name of B to establish a processing gas station and issue and arrange to distribute the false tax invoice in the name of B.
On January 25, 2010, the Defendant, in collusion with B, etc., filed a final return on value added tax at around 2009, the Defendant issued a tax invoice as if he supplied 2,978,569,00 won to 27 companies, including I gas stations, even though he did not supply goods or services to them, and submitted a false list of the total supply value at the tax offices as stated in attached Table 1-80, 82-98, and 25,323,73,000 won of the total supply value as stated in attached Table 1-80, 82-98, and submitted it to the Government after issuing the tax invoice, as if he supplied the total supply value of KRW 25,323,73,00,00.
Summary of Evidence
1. Partial statement of the defendant;
1. Partial testimony of witness B, J and K;
1. B, J, L.