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Defendant shall be punished by a fine of KRW 9,000,000.
If the defendant does not pay the above fine, 50,000 won.
Reasons
Punishment of the crime
The defendant is a business operator who operates grain milling business in his trade name.
No tax invoice shall be issued without supplying the goods or services as prescribed in the Value-Added Tax Act.
Around 30 on December 30, 2009, the Defendant issued a tax invoice of KRW 6,627,408,000 to E without supplying goods or services, as shown in the separate sheet of crime, as shown in the separate sheet of crime, as the Defendant supplied grain equivalent to KRW 74,936,00,000, to E, even though there was no fact that the Defendant supplied goods or services.
Summary of Evidence
1. Defendant's legal statement;
1. Statement of each police suspect interrogation protocol against the accused;
1. Application of each Act and subordinate statute stated in an accusation, a copy of invoice, a copy of a report on the completion of an additional tax investigation, a copy of a grain milling business report, and a copy of a business registration certificate;
1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010);
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 4 (2) of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) (1.5 million won per time of issuing tax invoices x 6 times);
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act of the provisional payment order was that the defendant issued a false tax invoice at least six times in total, and the amount also is not stated as KRW 627,408,00.
Such false issuance of tax invoices is used as a means of crime, such as tax evasion, and it is necessary to impose corresponding punishment as it interferes with tax administration.
However, this case is intended for the defendant to evade taxes or receive the consideration for the issuance thereof.