Text
Defendant
A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 70 million, respectively.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A On August 14, 2019, upon being sentenced to one year and two months of imprisonment for fraud, etc. at the Daejeon District Court, A shall correct ex officio the "the same day" as stated in the indictment on August 22, 2019.
The above judgment became final and conclusive.
Defendant
A is the representative director of Defendant B, who is in the Hongsung-gun C and the first floor, and Defendant B is a corporation established for the purpose of the steel reinforced concrete construction business.
1. On August 31, 2017, Defendant A issued a tax invoice amounting to KRW 2,886,511,230 in total without supplying goods or services, from that time to December 31, 2018, including issuing a tax invoice stating as if he/she supplied goods or services equivalent to KRW 10,00,000 in D, even though he/she did not have supplied goods or services to D, and from that time, Defendant A issued a tax invoice amounting to KRW 2,886,51,230 in total without supplying goods or services, as shown in the list of crimes in the attached Table.
2. Defendant B, a representative director of the Defendant, committed an offense against the Defendant’s business, as described in paragraph (1).
Summary of Evidence
1. Defendants’ respective legal statements
1. E-certification;
1. An electronic tax invoice on a report on completion of the investigation of value-added taxes;
1. Statement of transactions, statement of check withdrawals, and statement of deposits into corporate accounts;
1. A written accusation;
1. Previous convictions in judgment: References to inquiries, such as criminal history, reports on investigation (Attachment to a copy of a criminal suspect A's judgment, etc.), and application of two copies of the judgment;
1. Relevant Article of the Act and the choice of punishment for the crime;
(a) Defendant A: Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 201)
B. Defendant B: Articles 18 and 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018)
1. Defendant A who handles concurrent crimes: After Article 37 of the Criminal Act, Article 39 (1);
1. Aggravation of concurrent crimes;
(a) Defendant A: the former part of Article 37 of the Criminal Act, Articles 38(1)2 and 50 of the Criminal Act;
B. Defendant B: the former part of Article 37 of the Criminal Code.