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Defendant
A shall be punished by imprisonment for two years and by a fine for 400,000,000 won, and Defendant B shall be punished by a fine for negligence for 10,00,000 won.
Reasons
Punishment of the crime
1. Defendant A
A. The Defendant is the representative of B Co., Ltd. who violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices).
The Defendant took measures, such as restricting the supply of copper scrap, etc., when there is no tax invoice for the transaction of copper scrap purchased by B, which is a seller of copper scrap Co., Ltd., the Defendant, “Guide scrap Co., Ltd.,” and thus, was willing to receive a false tax invoice from E for copper scrap purchased as non-data.
Under the above plan, the Defendant was issued a false tax invoice as if he were supplied with copper scrap amounting to KRW 97,300,000 in the supply price, even though he did not have purchased copper scrap from the E company around April 9, 2014.
The Defendant, including that, for profit-making purposes, received 43 copies of false tax invoices equivalent to KRW 3,631,562,250 from E companies, as indicated in the list of crimes in attached Table 1, from around that time to September 17, 2014.
B. The Defendant in violation of the Punishment of Tax Evaders Act was not issued a tax invoice for purchase under the Value-Added Tax Act even when B purchased copper scrap equivalent to KRW 1,818,182 from the F Company at around July 7, 2014.
The Defendant, including this, received the supply of copper scrap, etc. equivalent to KRW 5,413,81,818 in total from around that time to September 18, 2014, the Defendant did not receive a tax invoice under the Value-Added Tax Act even though he/she received the supply of copper scrap, etc. equivalent to KRW 5,413,81,81,818.
2. B;
A. A, the representative of the criminal defendant in violation of the Punishment of Tax Evaders Act due to receipt of the false tax invoice, is the actual transaction between April 9, 2014 and September 17, 2014 with respect to the defendant’s business as described in paragraph (a) above.