beta
Text
Defendant
A shall be punished by imprisonment with prison labor for eight months, by a fine of thirty thousand won,00,000 won.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A is a person who operates a corporation B.
1. Defendant A
A. Around January 9, 2017, the Defendant issued two copies of a tax invoice, stating an excessive amount of KRW 1,50,000,000,000, which entered an excessive amount of KRW 350,000,000, compared to the supply price of goods or services actually supplied to the D Regional Housing Association Promotion Committee, at the office of the Gangnam-gu Seoul Metropolitan Government and the third level, and entered an excessive amount of KRW 952,073,00,000, as shown in the attached Table 1, as shown in the attached Table 1.
B. On January 5, 2017, the Defendant received a false tax invoice of KRW 29,000,000, not being supplied with goods or services as shown in the attached Table 2, but received 17 copies of the tax invoice of KRW 2,245,023,00,00 in total, without being supplied with goods or services from E, even though the fact at the above office B was not supplied with goods or services from E.
2. The Defendant Company B committed the above offense at the same date, time, and at the same place as the above 1.
Summary of Evidence
1. Defendants’ respective legal statements
1. A written statement;
1. Each preliminary return of value-added tax;
1. Each sales electronic tax invoice, each purchased electronic tax invoice;
1. A list of total tax invoices by customer and a list of total tax invoices by customer;
1. Details of processing;
1. A full certificate of registered matters;
1. A report on investigation of value-added tax;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter the same shall apply), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 1068, Dec. 1, 201; hereinafter the same shall apply), Defendant B