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Defendant
A shall be punished by imprisonment with prison labor for four months, and by a fine of five million won for Defendant B.
However, Defendant A.
Reasons
Punishment of the crime
1. On March 10, 2015, Defendant A was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act by committing a crime of violating the Punishment of Tax Evaders Act at the Ansan District Court’s Ansan Branch on March 10, 2015, and the judgment became final and conclusive on March 18, 2015. On June 17, 2015, Defendant A was sentenced to a suspended sentence of one year for imprisonment with prison labor for the same crime in the same court on June 25, 2015.
The defendant is a person who operates B Co., Ltd. as an electrical construction company located in Busan District D. A.
No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall enter a false tax invoice and issue it.
Nevertheless, around June 30, 2010, the Defendant issued a tax invoice stating KRW 94,217,140 as if he supplied the goods equivalent to KRW 15,042,860,00 in fact at the above office. However, from around that time to May 31, 2013, 14 copies of the tax invoice stating the total supply value of KRW 1,874,932,341 as shown in the attached list of crimes (1) were issued, in addition, from around that time to May 31, 2013.
(b) No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
Nevertheless, around June 30, 2011, the Defendant issued a false tax invoice stating as if he were to supply goods or services in an amount equivalent to KRW 186,200,00,000, even though there was no supply of goods or services prior to the Jeju T&W. From around that time to December 30, 2011, the Defendant issued four copies of the tax invoice stating as if he were to supply goods equivalent to KRW 980,682,80, total value of supply over four occasions, as shown in the attached list of crimes (2).
(c) No tax invoice shall be issued in collusion with a person entitled to receive the tax invoice under the Value-Added Tax Act stating false matters;
Nevertheless, the defendant will continue to run a sport around June 30, 2010.