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A defendant shall be punished by imprisonment for a year and six months, and a fine of two thousand won,00,000,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
【Criminal Records】 On April 24, 2015, the Defendant was sentenced to 10 months of imprisonment, 2 years of suspended execution, 20 million won of fine, and 20 million won in the Seoul Central District Court for a crime of violation of the Punishment of Tax Offenses Act, and the said judgment becomes final and conclusive on July 31, 2015, and is currently under suspended execution.
【Criminal facts】 The Defendant is a person who runs a corporation D (hereinafter “D”) established for the purpose of wholesale and retail business of scrap metal and non-ferrous minerals in Gangnam-gu Seoul and 4 floors.
1. On January 2, 2013, the Defendant received false tax invoice: (a) at the foregoing D office around January 2, 2013; (b) notwithstanding the fact that there was no supply of goods or services from E, the Defendant was issued one copy of the tax invoice equivalent to KRW 82,818,200 in the supply price as if the goods or services were supplied; and (c) from that time to July 19, 2013, the Defendant was issued a false tax invoice equivalent to KRW 10,035,280 in total from three companies, such as E, F, and G, in the same way as indicated in the list of crimes in the attached Table.
2. On April 25, 2013, the Defendant submitted a false statement of the aggregate of the KRW 3,678,346,30 of the supply price as if he/she was supplied with goods or services, and submitted a false statement of the aggregate of the KRW 3,678,346,30 of the supply price to the tax official at the same place as at the same time on April 25, 2013. The Defendant submitted a false statement of the aggregate of the KRW 1 value added taxes to D at the same time and at the same time on July 25, 2013, the Defendant submitted a false statement of the aggregate of the KRW 4,569,108, and the amount equivalent to KRW 80,00 for each tax official as if he/she was supplied with goods or services, regardless of the fact that he/she was supplied with goods or services from F.
Accordingly, the defendant receives goods or services for profit-making purposes.