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A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 23 billion won.
2. Where the defendant fails to pay the above fine;
Reasons
Punishment of the crime
The defendant is a person who operated the Geumcheon-gu Seoul Metropolitan Government Co., Ltd. D. 401.
The Defendant received scrap scrap from the post of the company, and received and issued a false tax invoice as if he supplied it to the commercial metal company, and received and issued the false tax invoice, and as if he received 110 won per 3.75g of gold extract amount as stated in the gold scrap analysis sheet prepared at will by the commercial metal company, the Defendant would be paid the price for the receipt and issuance of a false tax invoice.
1. “2014 High 36”: Around January 25, 2013, the Defendant submitted a list of total tax invoices by purchaser and seller, stating false information, to the Government, stating in falsity the list of total tax invoices by purchaser and seller, which was issued KRW 43,906,567,637, and KRW 170,000, the sum of supply values by purchaser and submitted to the Government, even though the Defendant did not receive gold scrap from the seller of the stock company, without being supplied with the scrap.
On January 25, 2013, the Defendant reported the value-added tax on D Co., Ltd. on 2012, and submitted to the Government a false list of total tax invoices by customer with the content that the Defendant issued 175 tax invoices equivalent to KRW 43,931,596,129 to the commercial metal Co., Ltd., even though the Defendant did not supply scrap to the commercial metal Co., Ltd.
As a result, the Defendant did not supply or receive goods or services for profit-making purposes, and submitted to the Government the total supply value of KRW 87,838,163,766 on the list of tax invoices by purchasing seller under the Value-Added Tax Act.
2. "2014 High 268": The recipient and the defendant issued a false tax invoice on January 3, 2013 were supplied with gold scrap equivalent to the total value of KRW 171,280,000 from the D office of the said stock company, while the fact was supplied with gold scrap equivalent to the total value of KRW 171,280,00.