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Defendant
A Imprisonment for one year, and Defendant B shall be punished by a fine of 200 million won, respectively.
However, the defendant A.
Reasons
Punishment of the crime
Defendant
A is the representative director of corporation B, and the defendant B is a corporation established for the purpose of service and human resource contracting business.
1. Defendant A
(a) No person who receives a false tax invoice shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;
Nevertheless, on November 4, 2015, the Defendant: (a) established a compliance with D Co., Ltd.; and (b) was issued a false tax invoice stating the supply price of KRW 136,624,348 on November 5, 2015 as if he was actually provided with services by D Co., Ltd.; (c) and (d) was issued a 76 copy of the tax invoice for purchase of KRW 2,74,83,593 in the name of D Co., Ltd. from that time until April 11, 2016, as shown in [Attachment Table 1-76 [Attachment Table 1-76].
B. (1) In filing a final tax return on value added tax for the second taxable period of February 2015, the Defendant evaded KRW 41,303,035,035 of the value added tax for two years from November 5, 2015 to December 31, 2015 by means of fraud or other unlawful act by receiving false tax invoices equivalent to the total supply value of KRW 673,030,352, without being being provided with actual services from D Co., Ltd., Ltd., Ltd., as shown in the table of crime Nos. 1-24 from November 5, 2015 to December 31, 2015.
(2) In filing a scheduled and conclusive return on value-added tax for the first taxable period in January 2016, the Defendant: (a) from January 8, 2016 to April 11, 2016, 201, the amount equivalent to KRW 2,101,853,241 in total supply value without being provided with actual services from D Co., Ltd., Ltd., Ltd., as shown in [Attachment 25-76] from January 8, 2016 to April 11, 2016; and (b) receives false tax invoices equivalent to KRW 2,101,853,241 in total; and (c) submits a list of tax invoices for individual suppliers to the head of the competent tax office by fraud or other unlawful means.