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Defendant shall be punished by imprisonment for a term of one year and six months, and a fine of one thousand won,00,000 won.
The defendant does not pay the above fine.
Reasons
Criminal facts
From June 15, 2013, the Defendant is a person who has been engaged in scrap metal retail business with the trade name of E from Asan-si D from Jun. 15, 2013.
1. Around April 2013, the Defendant jointly committed a crime with F, G, H, etc.: (a) from J, a director of F, and I (hereinafter “I”); (b) “F would create a business entity that would make a false tax invoice of KRW 250 million if it would make a false scrap metal transaction for six months or longer; (c) upon receipt of a request from the Party that “F would make a false tax invoice of KRW 250 million if it issues a false tax invoice; and (d) upon receipt of such request, the Defendant registered the business entity, “F and G,” a business entity called “I,” the same place of business as I, and (e) purchased or arranged non-data scrap metal, and (e) transferred the most trade price to the account of E, as if they sold scrap metal; and (e) H would withdraw the amount deposited with the Defendant in cash and thereby divide the false tax invoice into the name of F, under the name of F, and thereby have the role of distributing the false tax invoice under the name of F.
On July 9, 2013, the Defendant issued a tax invoice of KRW 10,698,951,470 in total of supply value as shown in the attached Table (1) from around that time to August 31, 2013, in the office of L Co., Ltd. (hereinafter referred to as “L”), which was actually operated by L Co., Ltd. (hereinafter referred to as “L”), and the fact that E does not have any supply of goods or services to L, as the supply value of scrap metal equivalent to KRW 201,451,200, although it was not a fact that E supplied goods or services to L, and issued a tax invoice of KRW 94 in total of supply value as shown in the attached Table (1).
Accordingly, the Defendant issued false sales tax invoices in collusion with F, G, H, etc. for profit-making purposes.
2. The Defendant’s sole criminal defendant, around September 2013, under the name of F, in which the name of F is unknown without paying the price for issuance of a false tax invoice issued to L, and in which the name of F is unknown (a "one-person") and E.