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A defendant shall be punished by imprisonment for one year.
Reasons
Punishment of the crime
The defendant is the representative of the (ju)C established for the purpose of the scrap metal wholesale business, etc. in Chungcheongnam-gun, Chungcheongnam-gun.
1. Even when the Punishment of Tax Evaders Act does not supply or receive the tax invoice pursuant to the provisions of the Value-Added Tax Act without being supplied with or without being supplied, the person establishing the D representative EC as the representative E (State) and conspired with E to divide profits by issuing, receiving, selling, etc. false tax invoice using the above corporation’s name.
A. A. Around February 6, 2012, the Defendant issued a false tax invoice in the above (State)C, and the facts were issued 25 copies of the false tax invoice equivalent to the total amount of KRW 1,390,105,370 in the above method as shown in attached Table 1, respectively, from around that time to June 25, 2015, as shown in attached Table 1, including issuing one copy of the tax invoice stating as if the Defendant supplied goods or services equivalent to KRW 66,052,170 in the value of the goods or services to the State (State) in spite of the absence of the supply of goods or services.
B. Around April 25, 2012, the Defendant submitted a false tax invoice and a false invoice list of tax invoices for individual suppliers (1) to the Government. Around April 25, 2012, the Defendant submitted a false invoice list of tax invoices for individual suppliers to the Government during the period from February 1, 2012 to March 31, 2012, stating that there was no supply of goods or services, and that there was no supply of goods or services from D during the period from February 1, 2012 to March 31, 2012.
(2) On March 21, 2012, the Defendant received a false tax invoice. Around March 21, 2012, the Defendant received one copy of the tax invoice stating the false value of the goods or services supplied from (State) C, even though there was no supply of the goods or services.
2. The Defendant’s account is in the name of the C.