beta
Text
Defendants shall be punished by a fine of KRW 25,000,000.
The Defendants did not pay the above fines.
Reasons
Punishment of the crime
C is the representative of the “F” located in the Seoul Special Metropolitan City Gwangjin-gu D Building E, and Defendant B and Defendant A are those who actually operate the said “F.”
No one shall issue a false invoice to a person who is required to prepare and issue tax invoices under tax-related Acts and a person who is obligated to submit a list of total tax invoices by customer to the Government, or submit to the Government a list of total tax invoices by customer with false entries.
Defendant
B and Defendant A proposed that “A would lend the name of the business operator who is to issue false tax invoices to B through G (H before the opening of the name, and offer them to KRW 25 million from KRW 30 million to KRW 30 million in return.” When Defendant A’s false tax invoices request and delivered them to Defendant B at the request of the business operators in need of the false invoices, Defendant B issued false tax invoices along with the name of “I”, and the other business operators received 10% of the amount of tax invoices issued by Defendant A and 30% of them in return for the payment of 10% of the amount of tax invoices issued by the other business operators, and 50% of them were recruited by Defendant A and 10%, and 10% of the remainder, respectively.
1. On December 1, 2015, the Defendants and C conspired to issue a false tax invoice, and issued 18 copies of the false tax invoice equivalent to the total supply value of KRW 693,025,00 by the same method from the time to December 31, 2015, as shown in the attached Table 1, inasmuch as the fact was not related to the supply of goods or services, as if they were to supply non-construction materials and pipes equivalent to KRW 47,320,000, in spite of the fact that they were supplied with goods or services.
2. Defendants and C conspired to submit a list of total tax invoices for false sales, and around January 25, 2016, upon reporting the second-term value added tax at the Sungdong Tax Office located in Seongdong-gu Seoul, Seongdong-gu, Seoul on 297, the actual goods or services were not supplied.