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A defendant shall be punished by imprisonment for one year and a fine of 500,000,000 won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who operated the E Co., Ltd. (hereinafter referred to as “E”) in Pakistan.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.
On July 31, 2010, the Defendant issued a tax invoice as if he had been supplied with oil equivalent to KRW 713,881,808 from F (hereinafter referred to as “F”) as if he had not been supplied with oil equivalent to the same amount, and received a tax invoice as if he had been provided with oil of KRW 3,877,054,47 from F by December 30, 2010, as shown in the attached list of crimes (1), and received a tax invoice as if he had been supplied with oil of KRW 3,877,054,47 from F by December 30, 2010. On January 7, 2011, the Defendant received a tax invoice of KRW 27,727,272 from G, as if he had not been supplied with oil equivalent to the same amount, and received a tax invoice of KRW 27,727,272 from G to January 29, 2011, as listed in the attached list of crimes (2).
Accordingly, the Defendant received a tax invoice of KRW 4,541,327,188 in total of the supply value without being supplied with goods or services for profit-making purposes.
Summary of Evidence
1. Defendant's legal statement;
1. The police suspect interrogation protocol of H;
1. Statement of the police officer to I;
1. Each tax invoice;
1. Application of Acts and subordinate statutes to a written accusation (179 pages);
1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (and concurrently sentenced to fines) concerning the crime;
1. Mitigation of discretionary mitigations under Articles 53, 55(1)3 and 6 of the Criminal Act (The following circumstances considered favorable to the accused among the reasons for sentencing);
1. Article 62 (1) of the Criminal Act (The following factors for sentencing have been repeatedly taken into consideration for the defendant);
1. Detention at a workhouse;