A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 700 million.

When the defendant does not pay the above fine.

Punishment of the crime

[Criminal Power] On October 24, 2019, the Defendant was sentenced to six months of imprisonment for fraud in the original state branch of the Chuncheon District Court, and the said judgment became final and conclusive on November 15, 2019.

【Criminal Facts】

1. The Defendant involved in the crime Category B is a person who operates B in Gangdong-gu Seoul Metropolitan Government.

(1) No person to receive a tax invoice under the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall be issued a tax invoice under the Value-Added Tax Act

그럼에도 불구하고 피고인은 2013. 4. 2. 위 주식회사 B 사무실에서 영리를 목적으로 사실은 D으로부터 자일리톨껌 등 재화를 공급받은 사실이 없음에도 불구하고 D으로부터 공급가액 25,854,545원의 세금계산서 1장을 교부받은 것을 비롯하여 별지 범죄일람표 (1) 기재와 같이 위 일시경부터 2015. 4. 6.경까지 총 89회에 걸쳐 재화 또는 용역을 공급받지 아니하고도 마치 이를 공급받은 것처럼 공급가액 합계 2,582,400,220원 상당의 세금계산서 89장을 교부받았다.

(2) No person who submits a list of total tax invoices by seller shall submit a list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services.

Nevertheless, on April 25, 2013, the Defendant reported the value-added tax on Company B for profit-making purposes in Gangdong-gu Seoul Metropolitan Government 459-3 on May 25, 2013, as if he did not receive goods equivalent to KRW 71,836,362 from E, the Defendant entered a false list of tax invoices by seller as if he had received goods equivalent to the same amount, and received goods or services on eight occasions from the above date to September 25, 2014, as shown in the list of crimes (2).