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Defendant
A Imprisonment with prison labor of two years and fine of 2.9 billion won, Defendant C shall be punished by imprisonment with prison labor of one year and six months and fine of 2.9 billion won.
Reasons
Punishment of the crime
[Status of the Defendants] Defendant A is the actual operator of the audit interest of N Co., Ltd. (hereinafter “N”) that is a corporation established for the purpose of clothing and miscellaneous wholesale business, and is an auditor of AH (hereinafter “AH”) who is a corporation established for the purpose of clothes, retail business, trade business, etc.
Defendant
C is N's representative director and inside director of AH.
[2] The Defendants: (a) issued a false tax invoice as if they were to supply goods to M; (b) received the price for goods indicated in the false tax invoice from M as they were supplied with goods; and (c) delivered the said money to N by using the said money for the purpose of profit-making in the process, and (d) promised to issue and receive a false tax invoice with respect to N and AH for the purpose of profit-making in the process of paying the price for goods to M under a separate commodity supply contract with M, although the Defendants did not actually supply goods to M.
1. On August 6, 2012, the Defendants issued a false tax invoice as if they were to supply N-related false goods equivalent to KRW 605,203,60,00 in the supply price to AH even though N-related goods or services were not supplied by N-related goods in the N-related office located in Mapo-gu Seoul (a clerical error in the indictment on September 6, 2012).
In addition, from around that time to June 28, 2013, the Defendants issued a false tax invoice equivalent to KRW 8,329,722,047, in total, 16 times as shown in attached Table 1 of the daily list of crimes, such as the one in the indictment, from around that time to around June 28, 2013.
2. On July 9, 2012, the Defendants jointly committed the crime of receiving N-related false tax invoices, even though they did not have received goods or services from NM.