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Defendant shall be punished by imprisonment for four years and by a fine of KRW 1,500,000.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
From around 2008, the Defendant operated C(D) under the name of the Defendant from around 200 to around 35, 2008, which is a fishery product processing business and wholesale retail business, and registered as a business operator of C(F) on September 30, 2009. On July 1, 2013, a person who closed his/her business registration under the name of the Defendant on July 1, 2013, and G (hereinafter “G”) is a person who became aware of the business relationship with the Defendant and fishery products.
1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall issue any tax invoice pursuant to the tax-related Acts without supplying any goods or services for profit, and shall make a false entry of a list of total tax invoices by customer and submit it to the Government;
A. The Defendant issued a false tax invoice under the name of C (D, the name of the business entity becomes the Defendant) to G to the effect that “The Defendant issued a tax invoice under the name of C (D) and received 1.5-3% of the amount issued in return for the issuance of the tax invoice on behalf of C (D).” The Defendant and G conspiredd to issue the tax invoice under the name of the Defendant without any actual transaction and receive the fee in installments.
Defendant and G, upon such public offering, issued false tax invoices equivalent to KRW 2,543,520,00 in total 34 times, such as the list of crimes in attached Form (1) from that time until June 30, 2013, on March 31, 2013, when reporting the current status of business places in Busan Tax Office on February 18, 2014 and reporting the current status of business places in the year 2013 to that of “I” during the pertinent period, as if the fishery products were supplied in an amount equivalent to KRW 98,975,00,00 were supplied to “I,” notwithstanding the absence of the fact that the fishery products were supplied to “I,” and the Defendant and G issued false tax invoices equivalent to KRW 2,543,520,000 in total, as in the list of crimes in attached Form (1).