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Defendant shall be punished by a fine of KRW 30,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
B is the representative director of C corporation established for retail and interior business purposes of fishery products.
No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.
Nevertheless, the Defendant received the request from B to the effect that “I wish to find out the company that is subject to false tax invoices,” and received the introduction of E and DNA (State) which is the company to receive false tax invoices via D. On August 31, 2015, the Defendant issued one copy of the false tax invoice of KRW 100 million for the supply value as if the said company did not supply goods or services at the C office located in Daejeon Jung-gu, Daejeon, without supplying goods or services, to the E office, and issued one copy of the false tax invoice of KRW 110 million for the supply value as if the said company did not supply goods or services at the same place on September 15, 2015.
Accordingly, the defendant, in collusion with B, issued three copies of false tax invoices amounting to KRW 300 million in total.
Summary of Evidence
1. Statement by the defendant in court;
1. Protocol concerning the examination of suspect B by the prosecution;
1. Statement made by the police with regard to D;
1. Application of Acts and subordinate statutes to each electronic tax invoice copy;
1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;
1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of fines prescribed in the crime of violation of the Punishment of Tax Offenses Act is aggregated);
1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;
1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;