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Defendants shall be punished by a fine of twenty-eight million won.
If the Defendants did not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
Defendant
A is a person who operated E from July 2012 to June 2013 in Busan Y-gu, and Defendant B is a person who operates F Co., Ltd from November 2012 to June 2013.
Defendant
B When it has become difficult to issue a tax invoice in the name of F Co., Ltd., the intention was to pay money equivalent to value-added tax in lieu of issuing a tax invoice in the name of E by not supplying goods or services to Defendant A or by lowering the value of supply compared to the amount actually supplied, and the Defendant A consented thereto.
1. From February 28, 2013 to May 31, 2013, the Defendants conspired to issue a false tax invoice of KRW 41,258,740, and issued three copies of a tax invoice of KRW 255,367,240, total value of supply as shown in the attached Table 1, even though the Defendants offered services equivalent to KRW 26,289,250 to Han-gu Co., Ltd. to Han-gu Co., Ltd., in fact, issued a tax invoice of KRW 41,258,740.
2. Around February 28, 2013, the Defendants conspired to issue a tax invoice of non-transaction amounting to KRW 865,630,03, as indicated in the attached Table 2 from around that time to June 30, 2013, in collusion, issued nine copies of the tax invoice of KRW 116,86,753, the supply price of which was 116,86,753, although the Defendants did not provide services to the E office.
Summary of Evidence
1. Defendants’ legal statement
1. An investigation report (Attachment of G tax invoices), an investigation report (a tax invoice for an enterprise shall be attached);
1. Each accusation, and the application of each tax invoice statute;
1. Relevant provisions of the Punishment of Tax Evaders Act and the Defendants’ choice of punishment: Article 10 (1) 1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (a point of issuing a false entry tax invoice), Article 10 (3) 1 of the same Act, Article 30 of the Criminal Act (a point of issuing a false entry tax invoice), and the selection of fines;
1. Defendants who aggravated concurrent crimes: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, Article 38 of the Criminal Act.