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Defendant
A and B shall be punished by imprisonment for two years, and Defendant C shall be punished by a fine of 30,000,000 won.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A was the head of the finance planning office of C Co., Ltd. (the change from F to C on August 3, 2016) with the third floor level G and C, and Defendant B was the person who was engaged in the business of fund management, tax payment, etc. of C Co., Ltd., and Defendant B was the person who operated the I Company located in C from December 22, 2014 to July 25, 2016 with the interest of the director of the financial team of C Co., Ltd. from December 22, 2014 to July 25, 2016, and the Defendant Co., Ltd is a corporation with the purpose of construction D.
" 2016 Gohap 104"
1. Defendant A and B’s joint crime (such as issuance of false tax invoices) revealed that Defendant C’s purchase sales revenue of the Co., Ltd. were as if C were a sound company in the debris industry (i.e., “omar”). In order to secure C’s credit, the Defendants were willing to issue a false sales tax invoice and submit it to the tax office, as if C and I traded normal goods between the Co., Ltd. and I. in order to secure C’s credit.
(a) No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;
On March 31, 2015, the Defendants issued a false sales invoice equivalent to KRW 3,638,409,935 in total for 10 times from the date of the following crime from October 31, 2015, including the issuance of false sales invoice as if C supplied goods equivalent to KRW 291,830,000 in supply price, even though C did not have any fact that C supplied goods to I, and issued false sales invoice equivalent to KRW 3,638,409,935 in total, as shown in the attached list of crimes (1) to October 31, 2015.
(b) No person who receives a false tax invoice shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;
Defendants are in fact Co., Ltd. at the C office around May 30, 2015, and C.