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The defendant is acquitted. The summary of the judgment against the defendant shall be published.
Reasons
1. The summary of the facts charged [criminal record] On May 2, 2015, the Defendant was sentenced to imprisonment for three years and six months and a fine of 5.5 billion won for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice) at the Daejeon High Court on May 22, 2015 and the judgment became final and conclusive on the
[Criminal facts] The Defendant is a person who actually operated D and E registered under C’s name.
1. On July 23, 2012, the Defendant issued a false tax invoice in the name of D, including the issuance of tax invoice equivalent to KRW 155,059,50,00 as if he/she supplied goods or services, regardless of the fact that D supplied goods or services in the name of Ansan-si, an amount equivalent to KRW 155,05,50,00, as if he/she supplied goods or services, from July 6, 2012 to October 4, 2012, the Defendant issued a false tax invoice equivalent to KRW 181,00,00 in total, as stated in the attached Table 1 (1), as stated in the attached Table 1, from July 6, 2012 to October 4, 2012.
2. Around October 18, 2012, the Defendant issued a false tax invoice in the name of E, including the issuance of tax invoices equivalent to KRW 48,815,00 as if he/she supplied goods or services to G, even though he/she did not have supplied goods or services to G, the Defendant issued 138 copies of the false tax invoice equivalent to KRW 9,76,242,980, total supply value as shown in the attached Table 2, from around that time to December 27, 2012, including the issuance of tax invoices equivalent to KRW 48,815,00 as if he/she supplied goods or services to H.
2. Determination
A. Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “the instant provision”) provides for a statutory punishment by combining with the violation of Article 10(3) of the Punishment of Tax Evaders Act by prescribing the statutory penalty according to the total amount of supply value, etc., on the grounds that the purpose of profit-making and supply value, etc. are more than a certain amount.
According to this, each violation of Article 10(3) of the Punishment of Tax Evaders Act is for profit.