Text
Defendants shall be punished by a fine of KRW 9,000,000.
Defendant
If A does not pay the above fine, it shall be 100.
Reasons
Punishment of the crime
Defendant
A On May 26, 2017, the Daegu District Court sentenced a two-year suspended sentence to six months of imprisonment for fraud in the Daegu District Court, which became final and conclusive on June 3, 2017.
1. Defendant A is the operator of the C Co., Ltd. located in Daegu-gu Seoul Metropolitan Government D.
No person shall be allowed to receive any supply of goods or services, receive a false tax invoice, or submit to the Government a false list of tax invoices entered therein.
Nevertheless, the Defendant, on August 1, 2016, issued a false tax invoice as if he had been supplied with goods or services equivalent to KRW 227,272,727,727 of the supply value, although the fact at the office of the said C Co., Ltd. did not have been supplied with goods or services from E., and on October 25, 2016, the Defendant submitted to the Government a false aggregate table of tax invoices by seller, stating as if he had been supplied with goods or services equivalent to KRW 227,272,727 of the supply value.
2. Defendant B Co., Ltd (formerly: C Co., Ltd.) received false tax invoices regarding its business at the date, time, and place specified in paragraph (1) of this Article, and submitted a list of individual tax invoices by seller entered in the government.
Summary of Evidence
1. Defendant A’s legal statement
1. A written accusation;
1. A list of total tax invoices and tax invoices;
1. Previous convictions in judgment: Status of investigation - relation to concurrent crimes under the latter part of Article 37 of the Criminal Act, application of Acts and subordinate statutes in list of related cases;
1. Article relevant to the facts constituting an offense and the selection of punishment;
A. Defendant A: Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) (Amended by Act No. 16108, Dec. 31, 2018).