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A defendant shall be punished by imprisonment for six months and a fine of eight million won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who is in office as the representative of “B” engaging in construction, interior, etc.
1. On December 21, 2017, the Defendant issued a false tax invoice on the “B” office located in the Seo-gu Incheon Metropolitan City building D, stating that the Defendant had not supplied goods or services to “E” but supplied goods equivalent to KRW 30,000,000 in the supply price, and issued a false invoice 26 copies of the tax invoice stating as if he had supplied goods or services in total, from the time on February 27, 2019, even though the Defendant had not supplied goods or services.
2. On December 31, 2017, the Defendant received a false tax invoice of KRW 70,000,000 from “F” and received a false invoice of tax amounting to KRW 581,30,000 in total, even though there was no receipt of goods or services from “F,” and the Defendant was issued a false invoice of tax amounting to KRW 70,000,000, stating as if he received goods or services from “F,” and from that time, until February 1, 2019, even though there was no receipt of goods or services.
Summary of Evidence
1. Application of Acts and subordinate statutes to each electronic tax invoice and tax invoice invoice in the police statement protocol against the defendant's legal statement G;
1. Article 10(3)1 and Article 10(5) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; Act No. 16108, Jan. 1, 2019); issuance of each false tax invoice at the end of 1 to 18 times in the annexed crime list (1) ; receipt of each false tax invoice at the end of 1 to 12 times in the annexed crime list (2) ; receipt of each false tax invoice at the end of 1 to 12 in the annexed crime list (2) ; and imposition of both imprisonment and fine); and Article 10(3)1 and (5) of the Punishment of Tax Evaders Act [Attachment 10(1) 1 and 10(5) of the Punishment of Tax Evaders Act [Attachment 19 through 26].