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A defendant shall be punished by imprisonment with prison labor for up to eight months and by a fine of up to 450 million won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
[criminal records] On July 29, 2009, the Defendant was sentenced to four years of imprisonment with prison labor for a violation of the Illegal Check Control Act at the Seoul Eastern District Court on August 24, 2012. On September 2, 2016, the Seoul Central District Court sentenced three years of imprisonment with prison labor for a violation of the Commercial Act, etc., and the said judgment became final and conclusive on December 15, 2016.
[2] The Defendant: (a) as the representative of D Co., Ltd. (hereinafter “D”) in Seongbuk-gu, Sungnam-gu; (b) provided a false statement of tax invoice distribution books introduced through E to F, a false statement of tax invoice distribution books; and (c) received money equivalent to KRW 5% of the value of the issued tax and offered them to divide them with E in exchange for profit; and (d) together with E and F, issued and received false statement of tax amount equivalent to KRW 4,367,123,100 in total; or (e) submitted to the Government a list of the total statement of tax invoices by customer by customer.
1. On April 30, 2015, the Defendant issued a false tax invoice with E and F, even though there was no fact that goods or services were supplied to G in the foregoing D office, the Defendant issued a false tax invoice as if he supplied goods, such as construction materials, equivalent to KRW 204,973,800, to G Co., Ltd.
In collusion with E and F, the Defendant issued a total of KRW 636,942,100,00 in total, from that time until June 30, 2015, a false tax invoice equivalent to KRW 636,942,100, as indicated in the following crime list.
2. On June 30, 2015, the Defendant, E, and F received a false tax invoice as if the Plaintiff were supplied with goods or services from H in the foregoing D office on or around June 30, 2015, despite the fact that there was no supply of goods or services from H in the foregoing D office, the Defendant, E, and F was issued with a false tax invoice as if they were supplied with goods, such as construction materials equivalent to KRW 225,00,000.
3. Submission of a list of accounts of separate tax invoices by customer.