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Defendant
A Imprisonment with prison labor of 10 months and fines of 330,000,000 won, and Defendant B shall be punished by imprisonment with prison labor of 6 months.
Defendant
A above.
Reasons
Punishment of the crime
1. Defendant A’s sole criminal conduct accepted a false sales tax invoice received from Party D, which received from Party D, and accepted it. On April 2, 2009, Defendant A introduced the “F” of the cosmetics distributors to E to issue the false sales tax invoice amounting to KRW 6,880,00,00 in the “F” and received the commission for referral of the amount equivalent to KRW 3-4% of the value of supply from the “F” in return, and received the commission for referral of the amount equivalent to KRW 3-4% of the value of supply from the “F” from the “F.” As indicated in Table 1 of the Crimes List of Attached Crimes from around that time to September 29, 2009, Defendant A assisted Party E to issue the false sales tax invoice totaling KRW 2,216,973,126 in total, and received KRW 96,00,000 in the form of brokerage commission from the recipient company.
Thus, Defendant A does not supply goods or services for profit, and arranged the issuance of tax invoices under the Value-Added Tax Act.
2. In the course of the Defendants’ joint criminal conduct as above, Defendant A offered to Defendant B that “The Defendants would divide half of the commission for good offices, which is 3 to 4% compared to the value of supply in physical color, to receive false sales tax invoices to be introduced to the above E.” and offered to the Defendants B for good offices.
Accordingly, around April 22, 2009, the Defendants introduced Defendant B’s “G” of the cosmetics distributors whose water is colored, and ordered E to issue a false sales tax invoice equivalent to KRW 18,181,8180,000 in value to “G” and received the commission for good offices equivalent to KRW 3-4% in value compared to the supply value. As shown in the attached list 2, as shown in the attached list 2, the Defendants arrange for E to issue a false sales tax invoice equivalent to KRW 1,008,260,454 in total for 75 times from that time until September 28, 2009, and arrange for E to issue a false sales tax invoice equivalent to the total value of KRW 1,008,260,454 in value as good offices from the receiving company.