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Defendant
A Crimes of Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice).
Reasons
Punishment of the crime
Defendant
On March 29, 2013, A was sentenced to a suspended sentence of two years on April 6, 2013 for a crime of violation of the Punishment of Tax Offenses Act in the Hongsung branch of the Daejeon District Court.
"2015 Gohap 36"
1. Defendant A is a person who operates H (hereinafter “H”) with the main focus on gas station business from around August 1, 2006 to March 31, 2013 in Hongsung-gun Hongdong G, Chungcheongnam-gun, with a view to gas station business.
Defendant
On May 2010, A received a proposal from the J representative of the Data Merchant Co., Ltd. I (hereinafter referred to as “I”) to issue only the purchase tax invoice without real transaction, and accepted it, and received oil from the seller of non-data, but also received the purchase tax invoice from I. In order to not reveal H in the process of imposing and collecting taxes, such as return and payment of value added tax, I established the I Red Branch in the name of J and issued and received tax invoice in the name of I Red Branch. On June 29, 2010, I changed H’s place of business to K on time at the location of the place of business, and I established the I Red Branch in the form of a business by designating G as its place of business.
A. On October 25, 2010, Defendant A filed a preliminary return of value added tax at the Hongsung Tax Office located in Hongsung-gun, Hongsung-gun, Hongsung-gun on the second half of 2010 for I red branch. The fact is that H had completed the supply of oil equivalent to the total amount of KRW 819,631,816 from H non-data oil supplier, but the I Red branch supplied the oil equivalent to the same amount of KRW 6,376,73 won, and continued to provide H with the oil amounting to KRW 6,376,73, while I had completed the supply of the oil amounting to KRW 6,73, as I supplied the same amount of oil to L, as I supplied the oil amounting to KRW 837,97,384,384,384, as shown in attached Table 1 (1).