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Defendant
B Imprisonment with labor of one year and six months and fine of one billion won, and Defendant A shall be punished by a fine of 50 million won.
Reasons
Punishment of the crime
1. Defendant B
A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) is the representative director of the petroleum wholesale and retail chain Co., Ltd. in Bupyeong-gu Incheon Metropolitan City E building 103 403
A person may not issue a tax invoice under the Value-Added Tax Act without supplying goods or services. On December 31, 2010, the Defendant issued a false tax invoice of an amount equivalent to KRW 386,141,000 of the value of supply without supplying goods or services to G (representative H) located in the G (representative H) of the Gyeonggi-do, and issued a false tax invoice of an amount equivalent to KRW 386,141,00 from around that time until August 31, 2011, and issued a false tax invoice of an amount equivalent to KRW 4,048,783,048 of the total value of supply over 21 times, such as the list of crimes (1) in attached Form 21.
B. The Defendant violated the Punishment of Tax Evaders Act due to the failure to issue a tax invoice from July 1, 2010 to December 31 of the same year.
Despite the supply of oil equivalent to KRW 29,033,00 to the J gas station located in G in Gyeonggi-do Kimpo-si I, the tax invoice was not issued, and the tax invoice was not issued for the total amount of KRW 3,891,138,000 from around that time to December 31, 201, as shown in the attached list of crimes (2) from around 154 times, as shown in the attached list of crimes (2).
2. Defendant A
(a) The representative director B of the defendant who violated the Punishment of Tax Evaders Act due to the issuance of false tax invoices;
At the time and place stated in paragraph (1), a false tax invoice of 21 won in total amount of 4,048,783,048 won was issued in 21 times, such as the list of crimes (1).
B. B of the representative director of the defendant who violated the Punishment of Tax Evaders Act due to the failure to issue the tax invoice
A tax invoice of 3,891,138,000 won in total shall be added to the supply value of 154 times in total, as shown in the list of crimes (2) in connection with the defendant's business at the time and place of the port.