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Defendant shall be punished by a fine of KRW 70,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
1. The Defendant receiving false tax invoices is the representative of Limited Company E, Inc. D.
No tax invoice under tax-related Acts shall be issued without being supplied with goods or services.
Although the Defendant did not have received goods or services from F (business operator number: G) during the first taxable period from January 1, 2012 to June 30, 2012, the Defendant was issued a false tax invoice as if he received human resources (services) related to the steel framed Corporation (services 135,800,000 won in total, around June 13, 2012, as well as six copies of the supply price of goods or services from around that time to March 22, 2013, even though he did not have received the goods or services, as described in the attached list of crimes, as if he received the goods or services, the Defendant received six copies of the supply price totaling KRW 920,630,00 in value added tax under the tax law.
2. A person who is obligated to receive tax invoices shall not be issued a tax invoice because he/she has conspired with a supplier when he/she receives goods or services;
Although the Defendant was provided with human resources (services) related to the construction of steel framed covering KRW 135,80,000,000 in total for the taxable period like the preceding paragraph on June 13, 2012 from “H (business number: I)” during the same taxable period as indicated in the attached Table of Crimes, the Defendant did not receive a tax invoice even though he was supplied with goods or services of KRW 920,630,000 in total as indicated in the attached list of crimes.
Summary of Evidence
1. Statement by the defendant in court;
1. Each police statement to J or K;
1. Application of Acts and subordinate statutes governing tax invoices;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) concerning the facts constituting an offense, and Article 10 (2) 1 of the Punishment of Tax Evaders Act (the receipt of tax invoices), and Article 10 (2) 1 of the Punishment of Tax Evaders Act (the receipt of tax invoices), respectively;