2015Gohap82, 158 (Joints)

Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);

Violation of the Punishment of Tax Evaders Act (the Aggravated Punishment, etc. of Specific Crimes)

Violation of law (Issuance, etc. of False Tax Invoice)

A

Park Jin-Jin-Jin-Jin-Jin-Jin-Jin-Jin-Jin

Law Firm B, Attorney C

August 6, 2015

Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of 1,400,000,000 won. If the Defendant fails to pay the above fine, the Defendant shall be confined in the workhouse for a period of two thousand and five hundred won converted into one day.

except that the execution of the above imprisonment shall be suspended for 4 years from the date this judgment becomes final and conclusive.

Criminal facts

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

The Defendant is a person who operated the “E” of the scrap metal wholesale and retail company D from June 2013 to September 2014.

1. Crimes of 2015 high-priced82;

Although the Defendant did not receive scrap metal from F around July 18, 2013, the Defendant issued a false tax invoice of KRW 218,056,300 as if the supply price was supplied with scrap metal equivalent to KRW 218,056,30. From around that time to December 31, 2013, the Defendant issued a false tax invoice of KRW 6,207,08,380, total value of supply from F, as shown in attached Table 1, for profit-making purposes.

On July 31, 2013, even though the Defendant did not supply scrap metal to G, the Defendant issued a false tax invoice of KRW 480,616,950 as if the supply value was supplied with scrap metal equivalent to KRW 480,616,950, and around that time, from around December 31, 2013 to December 31, 2013, the Defendant issued a false tax invoice of KRW 6,287,046,210 in total of supply value to G, etc., as shown in the separate tax list 2 for profit-making purposes. Accordingly, the Defendant issued or received a false tax invoice of KRW 12,494,134,590 in total of supply value as above for profit-making purposes.

2. Crimes of 2015 high-priced158;

On May 31, 2014, the Defendant issued a tax invoice prepared falsely as if he were supplied with scrap metal equivalent to KRW 78,877,90 of the supply value, even though he did not receive scrap metal from H, and received a tax invoice prepared falsely as if he were provided with scrap metal equivalent to KRW 22,270,550 of the supply value from H around June 30, 2014.

On May 17, 2014, the Defendant issued a false tax invoice in the absence of the supply of scrap metal equivalent to KRW 33,799,400 of the supply value, as if he were supplied with scrap metal. From around that time to June 30, 2014, the Defendant issued a false tax invoice in the aggregate amount of KRW 367,665,720 of the supply value to order Steel Co., Ltd., as shown in the attached Table 3 for profit-making purposes, as shown in the attached Table 3.

Accordingly, the Defendant issued or received a false tax invoice equivalent to 668,814,260 won in total of supply values for profit-making purposes as above.

Summary of Evidence

“2015Gohap82”

1. Defendant's legal statement;

1. Statement of the prosecutorial officer prepared by I;

1. J. D. Copies of the interrogation protocol of each prosecutor's office against K;

1. Copy of the protocol of interrogation of the police by J; and

1. A written accusation;

1. Investigation report of value-added tax;

1. Value-added tax return;

1. Tax invoice;

1. A resolution to revise value-added tax;

1. Investigation and reporting on the termination of trading order and investigation and reporting on the termination of trading order (E);

1. Personal information, etc. representing customers;

1. A identification card, etc.;

1. Details of issuance of E or L bills (verification of the address, etc. of computer IPs);

1. Investigation report (Attachment of additional data related to accusation);

1. Each investigation report (on-site confirmation report);

1. A report on investigation (a copy of the indictment in relevant cases);

1. Investigation reports (the judgment of the first instance court and a copy of indictment attached);

2015Gohap158

1. Defendant's legal statement;

1. A written accusation;

1. Criminal circumstances and written opinions on handling of such offenses;

1. A type of offense analysis table;

1. A scheduled completion report of investigation into trade order;

1. Supplementary protocol;

1. Copy of electronic tax invoices 15;

1. A general taxable person's value-added tax return:

1. Application of Acts and subordinate statutes on the total tax invoice by buyer;

1. Article relevant to the facts constituting an offense and the selection of punishment;

1. Discretionary mitigation: (a) Article 8-2(1)1 of the Act on the Aggravated Punishment, etc. of Specific Crimes; (b) Article 10(3)1 of the Punishment of Tax Evaders Act; and (c) Article 8-2(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes;

Articles 53 and 55(1)3 and 65(1)6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Detention in a workhouse;

Articles 70 and 69(2) of the Criminal Act

1. Suspension of execution;

Article 62(1) of the Criminal Act (The following grounds for sentencing has been repeatedly taken into consideration for favorable circumstances)

Reasons for sentencing

1. Application of the sentencing criteria;

[Determination of Punishment] Type 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes (Aggravated Punishment, etc. of Specific Crimes more than 5 billion won, less than 30 billion won, and aggregate of concurrent crimes of the same kind)

[Recommendation and Scope of Recommendation] Basic Field, 2 years to 4 years of imprisonment

2. The crime of this case committed is that the Defendant issued or received a false tax invoice for profit-making purposes, and the total value of supply exceeds 13 billion won, the liability for the crime is not minor, considering that the total value of supply exceeds 13 billion won.

However, the circumstances favorable to the defendant include the fact that the defendant recognized the crime for the first time in this court and divided the mistake, that the defendant does not seem to have obtained the maximum amount of profit due to the crime in this case, and that the defendant has no same criminal power, etc.

In addition, the defendant's age, character and conduct, environment, motive, means and result of the crime of this case, various sentencing factors as shown in the arguments of this case, such as the circumstances after the crime, and the scope of recommended sentencing guidelines, etc. shall be determined as per the order.

Judgment of the presiding judge;

Judges Kang Jin-woo

Judges et al.

1) With respect to the tax invoice listed in No. 63 of the annexed Table 2, the value of supply in the facts charged shall be KRW 20,739,000.

However, a tax invoice of an amount equivalent to KRW 20,739,00 was issued on the same day as the supply value of 10,203.10,000.

Inasmuch as a revised tax invoice is issued to cancel KRW 120,000 of the value of supply, it is verified that it has been issued (No. 95, 96 of the Investigation Records);

by reflecting the content of the revised tax invoice, the value of supply stated in Section 63 of [Attachment 2] No. 63 shall be KRW 20,619,000,

The value of supply in the aggregate column of the crime sight table shall be 6,287,046,210 won.

2) The first prosecutor is a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) with respect to the criminal facts listed

In the case of paragraph (2) of this Article, each of the charges was prosecuted for a separate violation of the Punishment of Tax Evaders Act.

Comprehensively regarding the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice)

It is reasonable (see, e.g., Supreme Court Decision 2009Do3355, Sept. 29, 201).