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A defendant shall be punished by imprisonment for a year and six months, and a fine of 1,200,000,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
From June 25, 2012 to February 25, 2013, the Defendant: (a) registered the company as the representative of the “E company,” which is the company issuing company that pretended to engage in wholesale and retail business, such as non-ferrous metals, in Chungcheong-gun D; and (b) assisted and operated the F; and (c) the Defendant is the actual operator of the said E company.
No one shall issue or receive a tax invoice under the Value-Added Tax Act for profit-making purposes without supplying or being supplied with goods or services, and shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering it in falsity.
Nevertheless, the Defendant, in collusion with the above F, issued a false tax invoice on behalf of the supplier of non-data on behalf of the purchaser of non-data in collusion with the above F, in order to justify the external transaction of non-data, and to encourage the supplier of non-data and the supplier of the non-data to evade the value-added tax to be imposed on each other instead of receiving a certain amount of price, and then immediately close down the above E company after the short-term operation of the E company.
1. The Defendant submitted a false list of total tax invoices for the first period of January 2012, in collusion with the above F, and submitted a false list of the closed Dongs equivalent to KRW 24,464,450 in total to the above F, by entering the false list of tax invoices issued in collusion with the Defendant on July 31, 2012, when filing a value-added tax return for the first period of 2012 against the above E company, despite the absence of the fact that the closed Dongs equivalent to KRW 24,464,450 were supplied to G, even though it was not supplied to G, the fact was that the closed Dongs equivalent to the above amount were supplied to G, and was supplied to the above G.
2. In collusion with the above F, the Defendant shall submit a false list of total tax invoice for the second period of 2012.