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Defendant shall be punished by imprisonment with prison labor for three years and by fine for 6,000,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
“E” in the name of Kimhae-si, from May 2, 201 to December 30, 201, the Defendant: (a) operated “E” in the name of Kimhae-si from around May 2, 2011 to around December 30, 201; (b) acquired and operated “H of a stock company registered as its representative director from around June 10, 201 to January 13, 201; (c) operated “M” in the name of H (former L) in Yangsan-si, J from around August 1, 201 to December 13, 201.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.
1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) - E-related crimes;
A. On November 30, 201, the Defendant issued a false tax invoice for profit-making purposes, in the “M” office operated by the Defendant at Yangsan-siJ, and in spite of the fact that E had not supplied scrap metal to P, the Defendant issued a false tax invoice as if E supplied scrap metal equivalent to KRW 345,069,480 of the supply value, and issued 44 copies of the false tax invoice as indicated in attached Table 1-1 (E and sales) between around that time, to December 2011, as shown in attached Table 1-1 (E and sales).
B. On August 1, 2011, the Defendant received false tax invoices: (a) at the (ju) RR office located in Q Q Q in the Republic of Korea, and (b) even though there was no fact that E was supplied with scrap metal from (ju), the Defendant was issued a false tax invoice as if he was supplied with scrap metal equivalent to KRW 383,715,760 in supply value; (b) from around that time to December 201, the Defendant was issued a false tax invoice equivalent to KRW 13,303,06,087 in total of supply value as indicated in attached Table 1-2 (E, purchase) as of December 1, 2011.
2. Violation of the Punishment of Tax Evaders Act;
A. The Defendant involved in M-related crimes.