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Defendant
C Imprisonment for two years, for one year and six months, and for ten months, for Defendant A, respectively.
Reasons
Criminal facts
Defendant A, from December 27, 2010 to August 19, 2011, was registered as the representative director of the J Co., Ltd. (hereinafter referred to as “J”), a company issuing false tax invoices (hereinafter referred to as “data”) that most of the wholesale and retail business, such as non-ferrous metals, for seven months from the date when Defendant A was registered as the representative director of the company issuing false tax invoices (hereinafter referred to as “J”), and Defendant B, with the position of director in the above JJ, took charge of duties such as issuance of false tax invoices, filing tax returns, and hiring employees.
No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act entered in falsity.
Nevertheless, in collusion with C, the Defendants issued a false tax invoice on behalf of the supplier of non-data on behalf of the supplier of non-data in collusion with C, thereby justifying the external transaction of non-data, and having the supplier of non-data and the supplier of the non-data receive a certain amount of consideration instead of allowing them to omit the value-added tax to be imposed on each other.
【Submission of False List of Total Purchase by Purchase】
1. For the first term in 2011;
A. On April 25, 2011, the Defendants conspired with C, and filed a preliminary return of value-added tax for the first period from January 1, 2011 to March 31, 201 (from January 1, 2011 to March 31, 201) to J in the Cheongju Tax Office, which is located in the territory of North Korea equivalent to the Cheongju-si, Cheongju-si, and three (3) around April 25, 201, the Defendants issued the preliminary return of value-added tax for the first period from January 1, 2011 to March 31, 201. However, even if the Defendants did not supply four companies, including K, with a total amount of waste equivalent to KRW 10,223,189,010, as shown in the separate sheet of crime (1) by means of a false tax invoice prepared and issued by the Defendant. K corporation, etc.