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Defendant
A Imprisonment for six months, Defendant B shall be punished by a fine of eight thousand won, each.
However, the defendant A.
Reasons
Punishment of the crime
1. The defendant A is the representative director of the corporation B, and such corporation is not incorporated for the purpose of wholesale, development and supply of software, etc., nor shall it issue or receive an added-value tax invoice pursuant to tax-related Acts without being supplied with or being supplied with goods or services;
A. On November 19, 2012, the Defendant issued a false sales invoice at the office of (State)B located in Seo-gu Daejeon Daejeon, Daejeon, and (State) B had not supplied goods or services equivalent to KRW 24,00,000,000 in supply price to D, the Defendant issued one copy of the false sales invoice as if he supplied goods or services equivalent to the same amount to D, and issued 37 copies of the false sales invoice from October 8, 2012 to December 31, 2014 as shown in the list of crimes in the attached Form (1) as if he supplied goods or services equivalent to the supply price of KRW 682,053,636 in total, as shown in the list of crimes in the attached Form (1).
B. On October 2, 2012, the Defendant received false purchase tax invoice: (a) at the same place as indicated in the preceding paragraph; and (b) at the same time, the fact was issued 50 copies of a false purchase tax invoice, as if B had not received goods or services equivalent to KRW 15,00,000 from E, as if E had received supply of goods or services equivalent to the same amount of the same amount, as if E had received supply of goods or services from E; and (c) from September 30 to September 23, 2014, the Defendant was issued 50 copies of a false purchase tax invoice as shown in the attached list of crimes (2) as if he received goods or services equivalent to KRW 669,321,919, as if he received supply of goods or services.
2. As indicated in paragraph 1, A, the representative director of the Defendant B, who is the Defendant Company B, issued an invoice for tax purchase without supplying or receiving goods or services for the Defendant’s business, and received false invoice for tax purchase.
Summary of Evidence
1. Defendants’ respective legal statements
1. A written accusation;