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Defendant
A shall be punished by a fine for negligence of 27,00,000 won and by imprisonment of 10 months for each of the defendants B.
However, the defendant B.
Reasons
Punishment of the crime
Defendant
A is a corporation established for the purpose of manufacturing and selling environmental facilities, such as atmosphere, water quality, and soil, and Defendant B is a representative director of the above corporation.
1. Defendant B
A. Around January 4, 2013, the Defendant received a false tax invoice from A Co., Ltd. with respect to the business affairs of A Co., Ltd., the Defendant was issued a false tax invoice as if he received the amount equivalent to KRW 30,896,00 in value, such as equipment boiler, from A, even though A had not received goods or services from A Co., Ltd., a corporation did not supply the goods or services from A Co., Ltd.., Ltd.
In addition, from that time until August 30, 2013, the Defendant was issued a false statement of tax amount of KRW 1,808,556,000 in total, not being supplied goods or services 44 times as shown in the attached list of crimes (1) as in the attached list of crimes.
B. On January 3, 2013, the Defendant issued a false tax invoice with respect to the business affairs of the Co., Ltd., the Defendant issued a false tax invoice to the Co., Ltd., as if the Defendant supplied the C Co., Ltd. with equipment equivalent to KRW 46,160,000, although the Defendant did not supply goods or services in the Co., Ltd.
In addition, from that time until December 24, 2013, the Defendant issued a false tax invoice of KRW 1,832,845,000 in total, instead of supplying goods or services over 46 times as shown in the list of crimes in the attached Table (2).
(c)
The Defendant on the first preliminary return of April 25, 2013, in relation to the business affairs of the corporation A, shall file a list of total tax invoices by false buyers and purchasers (1). The preliminary return of the value-added tax by the general taxable person during the first period of April 25, 2013 (the subject period of the preliminary return of January 1, 2013)
3. 31. 31.) At the same time, there are 16 copies of the false electronic tax invoice (the supply price of KRW 627,695,00) issued by C company, including 16 copies of the false electronic tax invoice (the supply price of KRW 659,166,00) received from B in this case for the target period, such as paragraph 1(a).