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Defendant shall be punished by a fine of KRW 50 million.
When the defendant does not pay the above fine, 10,000 won shall be one day.
Reasons
Criminal facts
The defendant is the actual operator of D Co., Ltd., which is located in Daejeon Sung-gu B building C, and D is a corporation established for the purpose of acting as an agent for the sale of health food.
No person shall issue or be issued a tax invoice without supplying or being supplied with the goods or services under the Value-Added Tax Act.
1. On August 27, 2015, the Defendant received false tax invoices without real transactions: (a) around August 27, 2015, the Defendant was issued a false tax invoice in total 18 times from around 150,000 to May 31, 2016, including the receipt of false tax invoices equivalent to KRW 1,584,227,271, each of which was issued, as indicated in the separate list of crimes, even though the Defendant had not received goods or services from (i)E despite being supplied with goods or services from (ii)E.
2. Issuance of a false tax invoice without real transactions;
A. On December 22, 2015, the Defendant committed the crime of December 22, 2015, issued a false tax invoice as if he supplied goods or services equivalent to KRW 86,500,000 of the value of supply, although there was no fact that goods or services were supplied to the State F, and that fact was not supplied to the State F.
B. The Defendant, on January 11, 2016, issued a false tax invoice as if he/she supplied goods or services worth 154,545,454 won in value, even though he/she did not supply goods or services to the State F, at the place described in the foregoing paragraph 1. Around January 11, 2016.
Accordingly, the Defendant issued each false tax invoice in an amount equivalent to KRW 241,045,454 in total of supply values twice.
Summary of Evidence
1. Defendant's legal statement;
1. A report on completion of value-added tax investigation;
1. Application of Acts and subordinate statutes on electronic tax invoices;
1. Article 10(3)1 and Article 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018) regarding the crime committed.