beta
Text
Defendant
A Imprisonment with prison labor and fines of 450,000,000 won, and Defendant B shall be punished by fines of 50,000,000 won.
Reasons
Punishment of the crime
1. No person who is a defendant A shall issue or receive an invoice for tax pursuant to tax-related Acts without supplying or receiving goods or services;
Nevertheless, the Defendant had been operating a stock company B from around March 9, 2011, and had been able to issue or receive a false tax invoice without real transactions with trading companies such as D, etc. from August 2013.
On August 9, 2013, the Defendant issued a false statement of tax amounting to KRW 30,836,80,140 from August 9, 2013 to January 11, 2016, including the issuance of a tax invoice of KRW 8,957,00 in supply price, even though the Defendant did not provide communications equipment, etc. to D, and the Defendant issued a false statement of tax amounting to KRW 30,1,836,80 in total from August 9, 2013 to January 11, 2016.
On January 10, 2014, the Defendant continued to be issued a false tax invoice amounting to KRW 54,120,000 in total, from January 10, 2014 to January 11, 2016, including the receipt of a tax invoice of KRW 54,120,00 in supply value, even though he/she had not received a supply of peripheral devices, such as a computer, from the above D, as well as the receipt of a false tax invoice of KRW 26,314,939,30 in total, from January 10, 2014 to January 11, 2016.
Accordingly, the Defendant issued or received false tax invoices equivalent to KRW 3,151,746,440 in total supply value for profit-making purposes.
2. Defendant B is a corporation established for the purpose of manufacturing bicycles.
The Defendant issued or received a false tax invoice in relation to the Defendant’s business affairs at the time, place, and the date, place specified in paragraph (1) by the representative director.
Summary of Evidence
1. Statement by the defendant in court;
1. A protocol concerning the suspect examination of the accused by the prosecution;
1. A written accusation, a report on completion of the B investigation, a report on value added to B (from 2013 to 15 years), a copy of an electronic tax invoice issued by B, and a stock company.