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1. Defendant A’s imprisonment with prison labor for a year and six months and fines for a fine of 10.2 billion won, Defendant B’s imprisonment for a year and six months and a fine of 3.2 billion won.
Reasons
Punishment of the crime
Defendant A, the representative director of the I Co., Ltd., and Defendant B, the representative director of J Co., Ltd., and no person may issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied goods or services.
1. Defendant A
A. On January 25, 2013, the Defendant received a false tax invoice of the amount equivalent to KRW 15,623,091,00 from March 27, 2013, from that time, 38 times in total, as shown in the attached Table 1 of the Crimes List, even though the Defendant had not received goods or services from L, as if he had not received the supply price of gold scrap equivalent to KRW 282,650,00, even though he had not received the goods or services from L, and received a false tax invoice of the amount equivalent to KRW 15,623,091,00,000, from that time, from March 27, 2013.
B. On January 29, 2013, the Defendant issued, for profit-making purposes, a false tax invoice of KRW 15,638,387,000, from that time up to March 27, 2013, including the issuance of a false tax invoice, as if the Defendant supplied scrap equivalent to KRW 282,90,00 of the supply price, although there was no fact that goods or services were supplied to J, the Defendant issued a false tax invoice of KRW 15,638,387,00 in total from that time, as shown in attached Table 2.
C. On April 10, 2013, the Defendant received, for profit-making purposes, a false tax invoice of KRW 32,298,778,000 in total from May 15, 2013, as shown in the attached Table 3, from that time, as if he received a false tax invoice as if he received a supply of scoo-rap equivalent to the supply price of KRW 2,092,970,00, even though he did not receive any goods or services from M&A, and received a false tax invoice of KRW 32,298,778,00 in total from May 15, 2013.
The Defendant, on April 8, 2013, does not receive any goods or services from L Co., Ltd. for profit-making purposes. However, the value of supply is equivalent to KRW 492,270,000.