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1. Defendant A shall be punished by imprisonment for 10 months, and a fine of 15,00,000 won for the limited liability company B.
2. Provided, That the defendant.
Reasons
Punishment of the crime
1. Defendant A is the representative of the limited liability company B in Kimpo-si, Kimpo-si, who actually operates the above business.
No person liable to prepare and issue a tax invoice pursuant to the Value-Added Tax Act shall issue a tax invoice without issuing it or with a false entry, and no person who fails to supply goods or services shall issue a tax invoice pursuant to the Value-Added Tax Act.
A. On August 26, 2013, the Defendant, who was not issued a tax invoice, did not issue a tax invoice in total amount of KRW 1,702,703,538, including that of not issuing a tax invoice even though he/she supplied goods equivalent to KRW 216,00 to F, an individual entrepreneur, in spite of having supplied goods equivalent to KRW 216,00,00, from that time to December 31, 2014.
B. On December 31, 2013, the Defendant issued false tax invoices of KRW 199,980,000 on December 31, 2013, as if he had not supplied goods or services to the corporate restructuring industry located in the Dong-gu, Chungcheongnam-gu, Chungcheongnam-gu, Seoul Special Metropolitan City, to the said corporate restructuring industry, even though there was no fact of supplying the goods or services, the Defendant issued the false tax invoices of KRW 199,980,00 on December 31, 2013.
2. Defendant B limited liability company is a corporation established for the purpose of manufacturing heats.
The defendant, at the same time and place as in the preceding paragraph, committed the violation of the Punishment of Tax Evaders Act in relation to the defendant's duties.
Summary of Evidence
1. Defendant A’s legal statement
1. Application of Acts and subordinate statutes governing an accusation, an accompanying document, a reply note, and an entire certificate of registered matters;
1. Article relevant to the facts constituting an offense and the selection of punishment;
(a) Defendant A: The false tax invoice under Article 10(1)1 of the Punishment of Tax Evaders Act (the issue of tax invoice) and Article 10(3)1 of the Punishment of Tax Evaders Act.