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Defendant shall be punished by a fine of KRW 5,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant is the representative director of the Co., Ltd. (hereinafter referred to as “C”) of the e-part manufacturing company in Seongbuk-gu, Seongbuk-gu.
On June 28, 2013, the Defendant was sentenced to a suspended sentence of two years on July 6, 2013, for a crime of fraud by using computers, etc. at the Sungwon District Court's Sungnam branch, and the said judgment was finalized on July 6, 2013.
1. On March 2, 2012, the Defendant issued 23 copies of the sales tax invoice equivalent to the total value of KRW 958,448,468, as shown in the annexed Table of Crimes (1), as shown in the annexed Table of Crimes (1), to February 28, 2013, even though the Defendant did not provide goods or services to D (E) in fact, as if the value of supply was supplied as goods or services equivalent to KRW 27,60,00,000.
2. Around January 2, 2012, the Defendant was issued 16 copies of purchase tax invoices equivalent to 682,624,420 won in total of supply value as shown in the separate sheet of crime (2) between around that time and December 27, 2012, even though the Defendant did not receive goods or services from Company D, as if the supply value was supplied with goods or services equivalent to 8,750,000 won.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. A copy of the value-added tax return (one, two, and one, January 2013);
1. Application of Acts and subordinate statutes to each copy of tax invoice;
1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;
1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;
1. Of the concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the Punishment of Tax Offenses Act does not apply with respect to the restriction on aggravation of the concurrence of fines under Article 38 (1) 2 of the Criminal Act, and the fine shall be separately determined and added up for each crime);
1. As to the remaining crimes except for the sequence 20 (1) of the list of offenses against which the sentence is to be pronounced.