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Defendant
A shall be punished by a fine of KRW 4,000,00, and by a fine of KRW 1,500,000, respectively.
The Defendants respectively.
Reasons
Punishment of the crime
Defendant
A은 건설 및 토목건축공사업을 주업종으로 한 주식회사 E(2013.경 ‘F 주식회사’로 상호를 변경하였음)을 실질적으로 운영한 사람이고, 피고인 B은 주식회사 G을 실질적으로 운영한 사람이다.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.
1. On January 15, 2010, Defendant A received a false purchase tax invoice as if he was supplied with the amount equivalent to KRW 300,000,000 of the supply value of I earth and sand from Company G, although there was no fact that he was supplied goods or services from the office of Geumcheon-gu Seoul Metropolitan Government H building 2-804, the office of Geumcheon-gu Seoul Metropolitan Government.
As a result, the Defendant was issued a false tax invoice equivalent to KRW 300,000,000 without being supplied with goods or services.
2. On January 15, 2010, Defendant B received one copy of the false sales tax invoice as if he supplied 300,000,000 won of the supply price of I earth and sand to E in spite of the absence of the fact of supplying goods or services from the office of Geumcheon-gu Seoul Metropolitan Government H building 2-804 to E.
As a result, the Defendant issued a false tax invoice equivalent to KRW 300,000,000 of the total value of supply without supplying goods or services.
Summary of Evidence
1. The defendant A's partial statement in the first trial record;
1. Each legal statement of a witness A, B, and J;
1. Statement of K witness in the third protocol of trial;
1. Application of a written accusation, tax invoice statute;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the selection of punishment;
1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;