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1. The issuance of each tax invoice committed before January 9, 2013 among the crimes committed against Defendant A and the judgment.
Reasons
Punishment of the crime
[criminal record] On August 30, 2012, Defendant A was sentenced to a suspended sentence of two months for a violation of the Punishment of Tax Evaders Act in the Daegu District Court’s support on August 30, 2012, and the judgment became final and conclusive on January 9, 2013. On July 4, 2014, Defendant A was sentenced to imprisonment for ten months due to a crime of giving a bribe in the same court, and the judgment became final and conclusive on October 24, 2014.
[Criminal facts] Defendant B is a corporation established for the purpose of construction business, etc. located in Ansan-si D, and Defendant A is the actual operator of the above corporation.
1. Defendant A
(a) No person liable to prepare and issue tax invoices pursuant to added-value-added tax-related Acts and a person liable to submit a list of total tax invoices by customer to the Government shall receive tax invoices or issue them by entering them falsely, and no person may submit a list of total tax invoices by customer with false entries;
Nevertheless, on December 10, 2012, the Defendant issued a tax invoice of KRW 195,707,693 in the Dong-dong Tax Office located in Dong-dong, Dong-dong, Dong-dong, Dong-dong, Inc., to an enterprise “members industrial development (state)” with the supply price of KRW 195,707,693, and issued a false tax invoice containing an excessive amount of KRW 69,896,291, and submitted a false statement stating the total amount of KRW 19,89,291, and made the transaction partner obtain an unfair deduction of the purchase tax amount of value-added tax from December 10, 2012 to February 18, 2014, as shown in attached Table B (1), for four taxable periods from February 2, 2012 to January 1, 2014.
B. A person who is obligated to receive tax invoices pursuant to added-value-added tax-related Acts and a person who is obligated to submit a list of total tax invoices by purchasing companies to the Government shall not be issued tax invoices or receive tax invoices with false entries in collusion, and a list of total tax invoices by purchasing companies with false entries shall be issued.