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Defendant
A A shall be punished by a fine of 6.5 million won, and Defendant B shall be punished by a fine of 20.1 million won.
Defendant
B above.
Reasons
Punishment of the crime
1. Defendant B does not have supplied or received the goods or services under the Value Added Tax Act.
A. A. Around October 30, 2008, at the office of Dong-gu, Gwangju-gu, the supplier column as if the company supplied goods or services equivalent to KRW 1,363,636,00 to E, issued a tax invoice stating “D”, “E” and “1,363,636,00 won in the column for supply” to E employee name, and issued 103 copies of the tax invoice stating that the supplier did not supply goods or services as shown in the attached list 1 from that time to the end of October 2010, without supplying the goods or services as shown in the annexed list 1, the supplier issued 327,284,124,00 won in total as D;
B. On October 30, 2008, at the same place, D Co., Ltd. received, as if it was supplied goods or services equivalent to KRW 8,400,00 from the Southern Video Co., Ltd., the supplier column, the supplier column, the tax invoice stating “D” in the supplier column, “(s),” “8,400,000 won” in the supply value column, from the person who was not supplied with the goods or services as shown in the separate sheet 2 from that time to December 30, 2010, and received 333 copies of the tax invoice of KRW 369,861,198 in total of the supply value indicated as D Co., Ltd. from that time, as shown in the separate sheet 2, from that time to December 30, 2010;
C. On October 30, 2008, at the office of a stock company A located in the F apartment 1, 101, 201, the former company issued a tax invoice stating that the said company supplied goods or services equivalent to KRW 9,980,909 to D Co., Ltd., the supplier column as if the said company supplied goods or services equivalent to KRW 9,980,90,909 to D, the supplier column, “(State) D, and “9,980,909 won” to the supply column, and around that time, until December 30, 2010, a tax invoice of KRW 262,716,084, total supply value of which the supplier entered as Co., Ltd. without supplying goods or services as shown in the attached list 3, from that time until December 30, 2010.