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Defendant
A Imprisonment for one year, and Defendant B shall be punished by a fine of 20,000,000 won.
However, the defendant A.
Reasons
Criminal facts
C was the representative of Defendant B, a computer-related integrated advisory firm located in Yeongdeungpo-gu Seoul Metropolitan Government, from September 8, 2014 to May 31, 2015. Defendant A was the head of Defendant B, and was the representative of Defendant B from June 1, 2015.
1. Violation of the Punishment of Tax Evaders Act of Defendant A;
A. On June 2, 2015, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a tax invoice without real transactions was issued at the office B of the above corporation, and the fact was issued 62 copies of the false tax invoice in total amount of KRW 2,13,903,800 from June 2, 2015 to December 31, 2015, including issuing one copy of the tax invoice stating false supply price as if he/she supplied goods or services equivalent to KRW 30,50,000 in the supply price, although he/she did not have supplied goods or services to E, and from June 2, 2015 to December 31, 2015.
B. Around May 4, 2015, the Defendant violated the Punishment of Tax Evaders Act (1) due to the issuance of an invoice for tax amounting to the supply value, issued one copy of a tax invoice stating false amount of KRW 5,000,000 as if he supplied goods or services equivalent to KRW 11,50,000,000 in value of supply to F, while supplying goods or services related to network and communications construction.
(2) Around May 14, 2015, the Defendant issued one copy of a tax invoice stating false amounting to KRW 3,500,000 as if the Defendant supplied goods or services equivalent to KRW 5,050,000 in the supply price to F with respect to network and telecommunications construction at the office B of the said stock company, and had supplied goods or services equivalent to KRW 8,50,000 in the supply price. (3) Around May 27, 2015, the Defendant issued one copy of a tax invoice stating false amounting to KRW 3,50,00 in the supply price. (5,734,960 in the office B of the said stock company and F with respect to network and telecommunications construction.