beta
Text
A defendant shall be punished by imprisonment for a term of two years and a fine of one billion won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
1. Around July 2015, the Defendant participated in the commission of the Defendant’s crime and recruited several corporations with no entity having a document-based office in the name of the president, and registered as such business entity. The Defendant, among the processing business entity, issued a false tax invoice to a specific one of the specific processing business entities, and agreed to receive and distribute the amount as additional tax refund under the pretext of a false additional tax refund by filing an application for the payment of the false additional tax by using the tax invoice to purchase the tax invoice. C, a public official affiliated with C, a property corporation of the Incheon Incheon Tax Office, a public official E, and a public official affiliated with D, a public official affiliated with F, G, H, I, etc. to recruit the president in collusion with and among them, the Defendant received the above criminal proposal with the J, and the Defendant received the additional tax refund upon receiving the additional tax refund.
2. According to the above public offering in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice), G and I established L Co., Ltd. (K, Auditor I), and M&K (K) on August 17, 2015 with K, and registered as L Co., Ltd in the Incheon Tax Office on August 25, 2015, and registered as M&A on August 26, 2015.
On the other hand, on August 27, 2015, the Defendant established N Co., Ltd. (Representative Director A (Defendant), Audit and InspectionJ) and P Co., Ltd. (Representative Director J and Auditor A) and registered business at the Incheon Tax Office on August 31, 2015.
Since then, no person is allowed to issue or receive tax invoices without supplying goods or services, Defendant, I, J, and K were actually supplied to Qa Co., Ltd., Ltd., Ltd., which was established by the off-the-counter P in accordance with the above public offering, despite the fact that they were actually supplied with the off-the-counter P in fact.