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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
On September 1, 2011, the Defendant was sentenced to imprisonment with prison labor for the crimes of the Road Traffic Act (unlicensed Driving) in the Seogu District Court Branch of the Daegu District Court on September 1, 201, and the said judgment became final and conclusive on December 7, 2011.
The Defendant, as the actual operator of E Co., Ltd. in Daegu Jung-gu D 205, was established for the purpose of petroleum products wholesale and retail business.
No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.
Nevertheless, around October 13, 2009, the Defendant issued a false sales tax invoice equivalent to KRW 2,121,704,830 in total as shown in the separate list of crimes between around that time and around June 30, 2010, without supplying goods or services to the company of Daegu-gu (representative G) and issuing false sales tax invoice equivalent to KRW 3,400,000 in supply value.
Summary of Evidence
1. Defendant's legal statement;
1. 각 세금계산서(수사기록 73쪽∽82쪽, 88쪽∽90쪽, 93쪽∽96쪽)
1. Previous records: A copy of the judgment bound in the records of public trial, and application of Acts and subordinate statutes as a result of case search;
1. Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010); Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Presidential Decree No. 2009, Feb. 1, 2009) concerning the relevant criminal facts; and Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Presidential Decree No. 2010, Jan. 1, 2010) of the Act on Punishment of Tax Evaders;
1. The latter part of Article 37 and Article 39 (1) of the Criminal Act dealing with concurrent crimes;
1. Aggravation of concurrent crimes under the former part of Article 37 of the Criminal Act, Article 4 (2) of the former Punishment of Tax Evaders Act, and Article 20 of the Punishment of Tax Evaders Act;
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;