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Defendant
A Imprisonment with prison labor of one year and a fine of 10,000,000 won, and Defendant B shall be punished by imprisonment with prison labor of ten months.
Defendant
A above.
Reasons
Punishment of the crime
[Criminal Power] On November 14, 2013, Defendant A was sentenced to imprisonment with prison labor for a violation of the Illegal Check Control Act at the Seoul Central District Court on August 14, 2013 and the said judgment became final and conclusive on January 14, 2014.
"2015 Gohap109"
1. Defendants A and B in violation of the Punishment of Tax Evaders Act (hereinafter “K”) jointly operated the K Stock Company, the main business of which is the sale and purchase of real estate and the sale of real estate, and the Defendant A and B were in charge of the management of facilities and funds, and Defendant B, while carrying out the business of selling the two and three floors of the 2nd floor and the third floor of the 2nd floor of the Sung-nam-si Ltel (hereinafter “the instant officetel”) by taking charge of loan and tax-related affairs, issued a tax invoice to the buyer for the amount less than the value of the actual building for the convenience of loan business and the receipt of the refund of value-added tax, and there is no actual transaction.
On October 31, 2012, the Defendants discountedly sold the instant officetel S 202 to M in the office of KK Co., Ltd. located on the second floor of the instant officetel in Seongbuk-gu, Sung-gu, Sung-si, Seoul to KRW 1,640,00,000. While the sales amount equivalent to the portion of the building out of the sales amount was KRW 774,812,00, the Defendants prepared and issued a tax invoice of KRW 564,06,00 as if the sales amount of the building was 1,338,858,000, as shown in the attached Table 1, and issued a tax invoice of KRW 57 times different from the sales amount corresponding to the actual portion of the building.
Accordingly, the Defendants conspired to enter the tax invoice in a false manner and issued it.
B. On October 19, 2012, the Defendants received a tax invoice prepared as if they were supplied with goods amounting to KRW 198,00,000 from N, even though they did not receive goods from N (hereinafter “N”) at the K office.
In this respect.