beta
Text
Defendant
A shall be punished by imprisonment with prison labor for four months, by imprisonment for six months, and by a fine of three hundred and fifty hundred thousand won.
Reasons
Criminal facts
Defendant
B is a person who engages in construction business under the trade name of Ulsan Nam-gu FF corporation, and Defendant A is the representative director of the Daegu North-gu C corporation, and Defendant C is a corporation established for the purpose of dismantling steel structures and collecting and selling scrap metal.
1. They may not deliver or receive a tax invoice without the fact that they were supplied with goods or services pursuant to the provisions of the Value-Added Tax Act;
On May 208, the Defendants had the intent to issue the C tax invoice in a false manner without supplying goods or services by obtaining the tax invoice form in the above C name from Defendant A on condition that Defendant B pays taxes on behalf of Defendant B within the above C office.
Defendant
A) On December 30, 2008, A issued 10 copies of the tax invoice, 10 copies of the corporate passbook, the corporate passbook, the password of passbook, and the corporate employees of the Defendant B to the Defendant B, using them, the Defendant B, at the above C office, did not supply the goods or services to G; on December 30, 2008, the supply value “19,850,000”; on December 30, 2008, the supply value “19,85,000”; on December 30, 2008, the tax amount “1,985,000”; and on December 6, 2008, issued the tax invoice to the above G representative director from December 30, 2008 to December 30, 2008, prepared the total supply value of the goods or services as shown in the attached list of crimes, and delivered the tax invoice of KRW 1839,205,50.
As a result, the Defendants conspired to issue a tax invoice in the name of the said company even though the C had not provided goods or services.
2. The defendant C, a representative of the defendant, at the same time and place as paragraph (1) above, is goods or goods in collusion with B in connection with the defendant's business.