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Defendant shall be punished by a fine of 36 million won.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
No one shall issue or be issued a tax invoice under the provisions of the Value-Added Tax Act without supplying or being supplied with any goods or service.
The defendant is a representative director of C of a corporation established for the purpose of construction of steel structure in Busan Jin-gu B and 1st floor;
1. On January 14, 201, without supplying goods or services at the above company’s office, a false tax invoice was issued as if D supplied goods or services equivalent to KRW 10,595,000 for supply price, and from around that time to December 30, 2011, a false tax invoice was issued in the aggregate amount of KRW 618,709,200 for five companies, including E, as shown in the attached list of crimes (i.e., the details of issuance of false tax invoices) from around that time, to December 30, 2011. From March 18, 2011, at the same place as Paragraph (1) of this Article, even if Do did not receive goods or services from Do, one tax invoice was issued as if 28,000,000 won of supply price was supplied, and from around that time, 28,000,000 won of supply price was received from 78,000 won of supply price of goods or services.
Summary of Evidence
1. Defendant's legal statement;
1. Application of Acts and subordinate statutes to a report on the completion of investigation into trade order, each electronic tax invoice and accusation;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (excluding Article 38 (1) 2 of the Criminal Act, and including the amount of the fine by each violation);
1. Determination of sentence of a fine of 1.2 million won 】 30 times = 36 million won; and
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;