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Defendant
A shall be punished by imprisonment with prison labor for eight months and by imprisonment with prison labor for ten months.
However, this judgment is delivered to Defendant A.
Reasons
Punishment of the crime
The Defendants registered the “C” in the name of Defendant A as a data company issuing false tax invoices, and, in substance, Defendant B possessed the account, seal, cash withdrawal card, etc. of the “C” and issued false tax invoices to Defendant A despite the absence of any goods or supply by receiving 10% of the supply price from the other party as a commission, and offered that Defendant A shall pay 2-3% of the supply price of false tax invoices as a commission.
1. No person who issues a tax invoice shall submit it to the Government by entering false tax invoice for each seller or seller under the Value-Added Tax-Related Act without supplying or receiving any goods or service;
Nevertheless, around April 27, 2015, the Defendants conspired as above and issued a false tax invoice equivalent to KRW 895,454,541 in total, 13 times from around that time to December 18, 2015, as indicated in the attached Table 1, in the Busan-gu Busan-gu “E Real Estate” located in D, Busan-gu, where Defendant B works, as if the Defendants supplied goods or services in an amount equivalent to KRW 22,727,272 without supplying goods or services, and issued false tax invoice as if the Defendants supplied goods or services to F without supplying goods or services.
2. Submission of a list of total tax invoices by customer falsely entered;
A. On July 24, 2015, Defendants who submitted a list of total tax invoices by customer with false entries in the form of a false statement in collusion with the aforementioned Defendants, and 2015
7. On February 24, 2015, at the Busan District Tax Office, C filed a report of value added tax in the name of C in 2015, and C submitted to the Government a false list of total tax invoices by the seller, stating in C the false statement as if C provided services equivalent to KRW 27,272,726 on one occasion, as stated in attached Table 2 of the daily list of crimes, as if C provided services equivalent to KRW 136,117,036.