beta
Text
A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 600 million won.
If the defendant does not pay the above fine, 80,000.
Reasons
Punishment of the crime
The defendant is the actual operator of E Co., Ltd. in Pyeongtaek-si D.
No person shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and submit to the Government a list of total tax invoices by seller or seller with false entries.
1. Around August 25, 2014, the Defendant issued a tax invoice of an amount equivalent to KRW 18,000,000 of the supply value as if he/she had not been supplied with goods or services to F, and excluded the portion of supply value that was not included in the total supply value due to the issuance of a marina tax invoice from around 34 times to June 30, 2015, such as the attached list of crimes (1).
Over the past, G et al. issued tax invoices equivalent to the total value of 4,945,868,980 won to G et al. companies.
2. Around January 25, 2015, the Defendant reported the value-added tax for the second period of 2014, 2014 at Pyeongtaek Tax Office, which was located in Pyeongtaek-si 6, Pyeongtaek-si, 6,000, and submitted to the person in charge, a false list of the total tax invoices by sales place equivalent to KRW 40,00,000 of the supply price as if the Defendant supplied the goods or services to H, and from around that time to July 25, 2015, the Defendant submitted a false list of the total tax invoices by sales place equivalent to KRW 557,570,150 of the supply price in total four times from that time to July 25, 2015, respectively.
As above, the Defendant issued a false tax invoice for the purpose of profit-making, and submitted to the Government a false list of total tax invoices by customer.
Summary of Evidence
1. Partial statement of the defendant;
1. A written accusation;
1. Application of Acts and subordinate statutes on investigation and supplementary records of trade order;
1. The relevant Article of the Act on the Aggravated Punishment, etc. of Specific Crimes