Text
Defendant shall be punished by a fine of KRW 15,000,000.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Criminal facts
The defendant is the representative director of the wholesale and retail chain Co., Ltd. (formerly: D) in Dongjak-gu Seoul Metropolitan Government.
On July 27, 2009, the Defendant, at the above company office, issued a false tax invoice of KRW 21,818,000, in total supply value to E, without supplying goods or services, as if it were supplied to E, and issued a false tax invoice of KRW 21,818,00,00 in total, and issued seven copies of the tax invoice of KRW 371,40,000 in total of supply value from July 27, 2009 to December 31, 2009, as shown in the list of crimes in the attached list of crimes.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Application of Acts and subordinate statutes to submit written judgments;
1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) and Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act, where the relevant criminal facts are applicable,
1. From among concurrent crimes, a violation of each of the Punishment of Tax Evaders Act listed in the annexed list No. 1 through 4 of Article 37, the former part of Article 38(1)2, and Article 50 of the Criminal Act (Article 38(1)2 of the Criminal Act shall not apply pursuant to Article 4(2) of the former Punishment of Tax Evaders Act; Article 38(2) of the same Act shall be added up after a separate fine is prescribed for each of the following crimes): A violation of the Punishment of Tax Evaders Act listed in the annexed list No. 5 of the crime committed in the annexed list No. 1 million won for each fine: A violation of the Punishment of Tax Evaders Act listed in the annexed list No. 6 of the crime committed in the annexed list No. 2 million won for each fine: A violation of the Punishment of Tax Evaders Act listed in the annexed
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;