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Defendant
A shall be punished by imprisonment with prison labor for eight months, by a fine of twenty thousand won,00,000 won.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A is the substantial representative of (ju)B established for the purpose of reinforced concrete construction business, etc., and the defendant (ju)B is a corporation established for the above purpose.
1. Defendant A
A. On June 22, 2009, the Defendant issued five copies of a false tax invoice of KRW 590,90,09,091 in total without supplying goods or services to D, from that time until August 31, 2010, as shown in the list of crimes (sale) as if he were to supply goods or services equivalent to KRW 100,00,00,000, even though he did not supply goods or services to D (State) in the above (State) B office in Busan, Suwon-gu, Busan, but even if he did not supply goods or services to D (State), and issued five copies of a false tax invoice of KRW 590,90,09,091 in total without supplying goods or services to D (State).
B. On February 11, 2010, the Defendant issued three false tax invoices equivalent to KRW 164,545,454, total value of supply without supply of goods or services from E, from that time to July 7, 2010, including that false tax invoices were issued as if he/she was supplied with goods or services equivalent to KRW 13,636,364, even though he/she was not supplied with goods or services from E (State) even though he/she was not supplied with goods or services from E (State).
2. Defendant (State)B, the actual representative of the Defendant, issued or received a false tax invoice without supply of goods or services in relation to the Defendant’s business (Provided, That the part on issuance of the tax invoice on June 22, 2009, excluding the part on issuance of the tax invoice No. 1, No. 1, No. 2009, Jun. 22, 2009, excluding the part on issuance of the tax invoice).
Summary of Evidence
1. Defendants’ legal statement
1. Investigation report (F representative telephone communications);
1. A written opinion;
1. Application of tax invoice Acts and subordinate statutes;
1. Defendant A: B of the relevant criminal facts before December 31, 2009, Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply).