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Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding three thousand won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
[2014Gohap296] No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act entered in falsity, without supplying or being supplied with any goods or services for profit-making purposes.
The Defendant issued a false tax invoice in the name of “E” to an entity that has purchased non-data closed from the business entity that has purchased the non-data closed and received fees equivalent to 1.5-2% of the value of supply from the said entity, and had registered its business in the name of “E” on the condition that it would give KRW 70 million per supply value to the F, who has registered its business in the name of “E”, the Defendant issued or copied a tax invoice in the name of “E” under the condition that it would give KRW 5 billion per supply value.
The Defendant and F issued a tax invoice of an amount equivalent to KRW 3,539,468,268, as stated in the attached Table of Crimes List (1) including issuing a tax invoice as if they were supplied, even though they did not provide a closed Dong equivalent to KRW 977,428,60 on the metal of Korea Stock Companies (hereinafter “Korea Metal”) from November 2010 to December 201, and issued a tax invoice of an amount equivalent to KRW 3,539,468,268, as stated in the attached Table of Crimes List of Crimes, and issued a tax invoice of an amount equivalent to KRW 2,00,000, in the absence of the fact that the “E” paid transportation charges equivalent to KRW 2,00,00 to “G” as if they were paid, and received nine tax invoices of an aggregate amount of KRW 4,40,000 as stated in the attached Table of Crimes List (2) 10.
On January 25, 2011, the Defendant and F continuously filed a final tax return on the value-added tax for the second half of 2010 in Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, the Defendant and F, (i) supplied ten companies, including the Korean metal, with a total value of KRW 3,539,468,268, and issued tax invoices in Chapter 25, and (ii) paid a total of KRW 4,400,000 to three companies, including G, and (iii) paid a tax invoice in Chapter 9.