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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, the defendant A.
Reasons
Punishment of the crime
[Criminal Power] On January 29, 2019, Defendant A was sentenced to six months of imprisonment with prison labor and two years of suspended execution for the violation of the Road Traffic Act at the Cheongju District Court on January 29, 2019, and the judgment was finalized on February 8, 2019.
【Criminal Facts】
Defendant
A is a substantial operator of Defendant B, and Defendant B is a corporation established for construction and civil engineering work.
1. No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services by Defendant A;
A. On December 24, 2014, the Defendant issued a false tax invoice with the content that (a)B did not supply goods or services to D on December 24, 2014; and (b)B issued a false tax invoice with the content that (a)B supplied goods or services equivalent to KRW 150,000,000 to D on December 24, 2014; and (b) from that time until July 3, 2017, the Defendant issued eight false tax invoices with the aggregate amount of KRW 1,868,181,814 without supplying goods or services for eight times in total, as shown in the list of crimes.
B. On November 2, 2016, the Defendant received a false tax invoice stating that (a)B was supplied with goods or services from the State E, even though (b)B was not supplied with goods or services from the State E, (c) the Defendant received a false tax invoice with the content that (a)B was provided with services equivalent to KRW 272,727,272 from the value of supply from the E on November 2, 2016.
2. Defendant B, as set forth in paragraph (1), committed a violation against Defendant A, the representative of the Defendant, with respect to the Defendant’s business.
Summary of Evidence
1. Defendant A’s legal statement
1. A written accusation and documents;
1. Previous convictions in judgment: Criminal records, inquiry into criminal records, and application of statutes;
1. Article applicable to criminal facts;
A. Defendant A: (a) Articles 10(3) and 10(3) of the Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same).