Text
Defendant
A Imprisonment with labor of one year and six months and fine of 1.2 billion won, and Defendant BM imprisonment with labor of one year and six months and fine of 1.2 billion won.
Reasons
Punishment of the crime
Defendant
A is a person who actually operated the BL in the wife population BY at the permissible time, and the defendant BM is a representative of BL.
On July 25, 2013, the Defendants conspired and submitted to the public official in charge of the total tax invoice stating that the Defendants supplied goods or services equivalent to KRW 11,697,13,190 in total, although there was no fact that goods or services were supplied to the Z Co., Ltd., the Defendants submitted the final return of value-added tax on July 25, 2013.
Summary of Evidence
1. Defendants’ respective legal statements
1. An accusation, a closure report, a details of issuance, and a copy of a tax invoice, a copy of each deposit passbook, a detailed statement of transactions of each ordinary deposit, and the application of statutes of the record;
1. The Defendants of the relevant Act on the Aggravated Punishment, etc. of Specific Crimes: Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 3 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act;
1. Article 53, Article 55(1)3, and Article 6 of the Criminal Code for discretionary mitigation (the following circumstances considered in favor of the Defendants among the reasons for sentencing)
1. Articles 70 and 69(2) of the former Criminal Act (Amended by Act No. 12575, May 14, 2014);
1. Defendant BM under a suspended execution: Article 62(1) and (2) of the Criminal Act (hereinafter referred to as the following grounds for sentencing, taking into account the circumstances favorable to Defendant BM);
1. Reasons for sentencing under Article 334 (1) of the Criminal Procedure Act, respectively, of the provisional payment order;
1. Defendants to the extent of applicable sentences under law: Imprisonment for a period of one year and six months from June to fifteen years, and a fine of 1,169,713,319 won = 11,697,13,190 won ¡¿ 1/10 ¡¿ 2 ¡¿ 1/2-2,924,283, 297 won = 11,697, 13,190 won ¡¿ 11,697, 13,190 ¡¿ 1/10 ¡¿ 5 】 1/2;
2. Application of the sentencing criteria;
A. Defendant A [Determination of Punishment] Type 2 (not less than 5 billion won, less than 30 billion won), such as the receipt of false tax invoices, etc. under special tax laws, [Special Aggravationd ] Aggravationd : planned and organized crimes [Determination of Recommendation Region] - 3 years - 5 years / [Scope of Recommendation Region] Aggravationd
B. Defendant BM (determination of type) is false under special tax law.