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Defendant
A Imprisonment for six months, Defendant B shall be punished by a fine of 10,000,000 won.
However, the defendant A.
Reasons
Punishment of the crime
Defendant
A is a person who operates B Co., Ltd. in Seocho-gu, Seowon-si, and Defendant B Co., Ltd is a corporation established for the purpose of plastic pressure, shooting, and plastic manufacturing.
1. Where a person liable to issue a tax invoice pursuant to the Value-Added Tax Act fails to issue a tax invoice, or where a person liable to receive a tax invoice pursuant to the Value-Added Tax Act has conspired to do so, no tax invoice shall be issued;
A. On October 2, 2014, the Defendant, who was not issued a tax invoice, supplied goods equivalent to KRW 1850,000,000 to Section B (State) and Section B (State) to Section D, and did not issue a tax invoice from that time until December 27, 2018, even though B (State) supplied goods equivalent to KRW 3,752,343,703,03,00 in total supply value to the seller by December 27, 2018, as shown in Appendix 1 (unissued).
B. On October 6, 2014, the Defendant, who was not receiving a tax invoice, did not receive a tax invoice even though the said B (State) was supplied with raw materials equivalent to KRW 10 million of supply value from E, from that time to December 11, 2018, even though B (State) was supplied with goods equivalent to KRW 2,321,139,216 of the total supply value in 330 times from the purchaser, as indicated in the separate sheet 2 (Receipt) from that time until December 11, 2018.
2. Defendant B Co., Ltd. committed the same act in relation to the Defendant’s business at the same date, time, and place as set forth in paragraph (1).
Summary of Evidence
1. Defendants’ legal statement
1. A written accusation and tax investigation documents;
1. Application of Acts and subordinate statutes on corporate register;
1. Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10(2)1 of the same Act (the receipt of tax invoices), and Article 18 of the Punishment of Tax Evaders Act (the receipt of tax invoices), and Article 10(2)2 of the same Act, and Article 18 of the Punishment of Tax Evaders Act;