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A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 8.4 billion won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant, as the operator of C and D, issued F’s business registration under the name of the Defendant from C and D, and subsequently offered that F would pay the price of KRW 1250 million from KRW 150 million to KRW 150 million on the face of six months on the face of the week to issue false sales tax invoices as if he were supplied to C and D, and subsequently, opened several accounts under the name of the Defendant to pretend the actual transaction, and then deposited the cash upon deposit of the closed-dong sales amount from C and D, and then released the cash and returned it to E. The Defendant or C accounting G would issue a false tax invoice by the method of preparing a tax invoice on the basis of data such as a transaction certificate received from E, etc.
1. On January 3, 2013, the Defendant issued a false tax invoice, in collusion with E, stating “F”, “F”, “C”, “wasted”, “value of supply”, “40,138,560 won”, although there was no fact that F supplied an abandoned Dong to C in an unsound place at or below Kimpo-si, Kimpo-si.
In addition, from that time until June 28, 2013, the Defendant entered a total of 506 charges as shown in the attached list of crimes in total 505 times, but appears to be a clerical error.
In collusion with E throughout Korea, a false tax invoice of KRW 41,912,576,635 was issued for the purpose of profit-making.
2. On July 25, 2013, the Defendant submitted a false list of buyer by buyer in collusion with E, and filed a final return of value-added tax for the first period of value-added tax of F in 2013 from the Seo Mancheon Tax Office Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si on 23 North Korea on July 25, 2013. In fact, although F had not supplied goods or services during the pertinent taxation period, the Defendant did not supply the goods or services to C in aggregate amounting to KRW 8,224,431,520, and supply value