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Defendant
A shall be punished by fine for negligence of KRW 8,000,000, and by fine of KRW 4,000,000, respectively.
Defendant
A above.
Reasons
Punishment of the crime
1. Defendant A is the representative of the Heung-gu Seoul Building C and the B Co., Ltd. (hereinafter “B”) located in Heung-gu, Young-gu.
The Defendant received a false tax invoice (i) around December 1, 2014, at the above B office, and the Defendant received a false tax invoice equivalent to KRW 818,181,818 of the supply value as if he was supplied without being supplied goods or services from E by the Co., Ltd.
around December 23, 2014, the Defendant issued a false tax invoice equivalent to KRW 381,818,181 of the supply value as if B was supplied with goods or services from Co., Ltd. without being supplied with goods or services from Co., Ltd.
B. On December 30, 2014, the Defendant issued a false tax invoice: (a) around December 30, 2014; and (b) even though B supplied goods or services equivalent to KRW 259,769,951 to F Co., Ltd., the Defendant entered one tax invoice and issued a false tax invoice as if B supplied goods or services equivalent to KRW 1,459,769,951 (the value of supply entered: KRW 1,200,000) to F Co., Ltd.
2. Defendant B Co., Ltd. committed the above offense in relation to the Defendant’s business at the time and place specified in paragraph (1).
Summary of Evidence
1. Defendant's legal statement;
1. Each police suspect interrogation protocol concerning G;
1. Tax invoice;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Article relevant to the facts constituting an offense and the selection of punishment;
(a) Defendant A: Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (the receipt of a false tax invoice); Article 10(1)1 of the former Punishment of Tax Evaders Act (the issuance of a false tax invoice); and the selection of fines
B. Defendant B corporation: Articles 18 and 10(3)1 of the former Punishment of Tax Evaders Act (the receipt of false tax invoices) and Articles 18 and 10 of the former Punishment of Tax Evaders Act.