Text
Defendant
A Imprisonment for six months, Defendant B shall be punished by a fine of fifteen thousand won, respectively.
However, the defendant A.
Reasons
Criminal facts
1. On May 31, 2013, Defendant A issued one tax invoice stating “1,136,300,000 won” on the date of preparation in the column of the supplier as if Defendant B provided a station for construction work equivalent to KRW 30,000,000 to the Twit Construction; Defendant B provided a station for construction work equivalent to KRW 150,000 to the Twit Construction; Defendant A issued a false invoice via the same method seven times from that time until January 29, 2014, including the tax invoice stating “1,136,300,000 won” in the column of supply; and from that time, Defendant A issued a false invoice via the same method as indicated in the attached Table of Crimes.
2. Defendant B, at the time and place specified in paragraph 1, the Defendant committed an act of violating the Defendant’s business as seen above by a private person, who was the representative or within the company of the Defendant.
Summary of Evidence
1. Defendants’ respective legal statements
1. A protocol concerning the examination of suspects of public prosecution against F and G;
1. Statement made by the prosecution with regard to H;
1. A written accusation prepared by the head of the Samsung Tax Office;
1. A report on completion of data research;
1. Electronic tax invoices and electronic bills;
1. An investigation report (in cases of attaching data submitted on the part of the construction of substitute posts, list of evidence Nos. 27), investigation report (in cases of attaching a copy of an electronic tax invoice to be submitted on the construction of substitute posts, list of evidence No. 3
1. The application of Acts and subordinate statutes to replies to requests for the provision of data by an external institution (Evidence List 28);
1. Relevant Article of the Act and the choice of punishment for the crime;
(a) Defendant A: Article 10 (1) 1 of the Punishment of Tax Evaders Act (or choice of imprisonment);
(b) Defendant B: Articles 18 and 10 (1) 1 of the Punishment of Tax Evaders Act;
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 corporation: the former part of Article 37 of the Criminal Act, Articles 38(1)2 and 50 of the Criminal Act
1. Defendant A who has been suspended from execution: Article 62(1) of the Criminal Act (The conditions favorable to the reasons for sentencing specified below);
1. Defendant A: Article 62-21 of the Criminal Act;