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Defendant
A Imprisonment for eight months, and Defendant B shall be punished by a fine of twenty million won.
Reasons
Punishment of the crime
Defendant
B is a corporation established on December 2, 2013 for the purpose of human resources supply, etc., and the defendant A is the representative director of the above company.
1. Defendant A
A. On July 31, 2014, the Defendant issued four false tax invoices equivalent to KRW 367,262,519 in total of the value of supply as indicated in the attached list of crimes, including the issuance of electronic tax invoices in an amount equivalent to KRW 67,224,400 to the Co., Ltd., although there was no fact that he/she supplied goods or services at the office of the Co., Ltd. located in the office located in Seo-gu, Seo-gu, Incheon Metropolitan City C building D, as of July 31, 2014.
B. On October 31, 2014, the Defendant was issued three copies of a false tax invoice equivalent to KRW 220,007,126, as indicated in the attached list of crimes, including the act of issuing a tax invoice equivalent to KRW 100,003,810 from F Co., Ltd., without having received goods or services at the above place.
2. Defendant B, the Defendant, from July 31, 2014 to November 30, 2014, committed a violation as described in paragraph (1) by a representative of the Defendant in relation to the Defendant’s business at the above place.
Summary of Evidence
1. Examination protocol of Defendant A by the prosecution;
1. The police statement of G and H;
1. A written accusation;
1. Application of Acts and subordinate statutes to inquiries into basic matters of business operators, supplementary investigation records by item of value-added tax, and copies of electronic tax invoices;
1. Article relevant to the facts constituting an offense and the selection of punishment;
A. Defendant A: Article 10(3)1 of the former Punishment of Tax Offenses Act (Amended by Act No. 16108, Dec. 31, 2018); and Article 10(3)1 of the same Act (amended by Act No. 16108, Dec. 31, 201);
B. Defendant B: Articles 18 and 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018)
1. Defendants from among concurrent crimes: the sentencing of Articles 37 (former part), 38 (1) 2 and 50 of the Criminal Act.