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Defendant shall be punished by a fine of KRW 8,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant is a person who runs a construction business with the trade name “C” from Gangnam-si B and the first floor.
No person in violation of the Punishment of Tax Evaders Act (Receipt of false tax invoices) shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services.
On May 10, 2017, even if there was no fact that the facts were supplied with goods or services at the aforementioned place, a tax invoice of KRW 609,80,000,000, which was prepared and delivered as if the supply price was provided with service equivalent to KRW 42,00,00 in D, and was issued from around that time to June 24, 2017, and was issued with a total of KRW 609,80,000, as shown in the attached Table 1.
Accordingly, the Defendant was issued a tax invoice equivalent to the above amount even though he did not receive any goods or services as above.
(b) No person who violates the Punishment of Tax Evaders Act (issuance of false tax invoices) shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
On April 10, 2017, the Defendant prepared and issued a copy of an electronic tax invoice as if he provided services equivalent to KRW 25,000,000 in supply value to E Co., Ltd., even though there was no supply of goods or services at the above place, and prepared and issued an electronic tax invoice amounting to KRW 55,00,000 in total eight times during the period from around that time to June 29, 2017, as shown in the separate sheet of crime No. 2, as shown in the separate sheet of crime No. 2.
Accordingly, the Defendant issued an electronic tax invoice equivalent to the above amount even though he did not supply goods or services as above.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation or accusation;
1. Tax invoice;
1. Investigation report (to attach an interrogation protocol related to I);
1. Application of Acts and subordinate statutes to the investigation report (related to the verification of facts against E, etc.);
1. Article 10 (3) of the Punishment of Tax Evaders Act as well as Article 10 (3) of the Punishment of Tax Evaders Act concerning the crime;