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Defendant
A Imprisonment with prison labor and fines of 310,000,000 won, and Defendant B shall be punished by fines of 193,00,000 won.
Reasons
Punishment of the crime
1. Defendant A is the representative director of the household manufacturing chain Co., Ltd. B, which is located in Kimpo-si D.
During the period from January 1, 2007 to December 31, 2012, the Defendant violated the Punishment of Tax Evaders Act: (a) supplied goods or services equivalent to KRW 2,925,274,835 in total of the supply values in F and 26 businesses, such as the entry of the list of crimes (in the case of issuance of tax invoices) in the business place B and the attached list of crimes; and (b) did not issue each corresponding tax invoice.
B. A violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) was prohibited from issuing a tax invoice under the Value-Added Tax Act without supplying any goods or services. However, the Defendant submitted a written request for tax invoice stating that, for profit, the Defendant supplied goods or services to E, the goods or services are supplied to E, and that, even if supplying the goods or services to E, the Defendant submitted a false statement stating that the supply price of the goods amounting to KRW 3,012,950,055,000,055, total value of supply in the attached list of crimes committed in the attached Table to E.
2. Defendant B
A. The representative director of the defendant in violation of the Punishment of Tax Evaders Act due to the non-issuance of a tax invoice supplied goods or services equivalent to KRW 2,925,274,835 in total to 26 business entities, such as the list of offenses in the attached list of [the issuance of the tax invoice], at the time and place specified in paragraph 1(a) and did not issue a tax invoice corresponding to each of them.
(b) The representative director A of the defendant in violation of the Punishment of Tax Evaders Act due to the issuance of false tax invoices shall enter the defendant's business in the list of offenses in the attached Form No. 1(a).