beta
Text
Defendant
A shall be punished by imprisonment with prison labor for six months, and by a fine of seven million won for Defendant B.
However, Defendant A.
Reasons
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established for the purpose of research and development of edible wood plant and production and sales business, and Defendant A is the representative director of the above corporation.
1. No person who is a defendant A shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;
Nevertheless, around December 15, 2016, the Defendant issued three tax invoices of the amount of KRW 858,000,000,000, in total, including one tax invoice of KRW 500,000,000 (value of KRW 100,000,00) of the content that the Defendant supplied KRW 50,000 per day (value of KRW 100,00,00) to D, even though he had not supplied goods or services to D. (the supply value of KRW 658,00,00) and one of other machinery (the supply value of KRW 658,00,00).
2. Defendant B, at the time and place specified in paragraph (1), issued three copies of a false tax invoice in the absence of the supply of goods or services as described in paragraph (1) with respect to the Defendant’s business.
Summary of Evidence
1. Defendants’ respective legal statements
1. Each police statement of E and F;
1. Application of Acts and subordinate statutes to accusation and respective accompanying documents, investigation reports (attached documents submitted for tax investigation) and accompanying documents;
1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply); and Article 10 (3) 2 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply); and
1. Defendant A from among concurrent crimes: the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act, Defendant B: the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act;
1. Defendant A: Sentencing under Article 62(1) of the Criminal Act.