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A defendant shall be punished by imprisonment for a term of three years and a fine of one billion won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
"2018 Gohap 381" Defendant is a unemployed week in AS, AT, AU, AV, and AW, including AR, established on February 3, 2015 for the purpose of export and import of electronic equipment and electronic equipment.
The Defendant purchased a heavy mobile phone from AR and exported it as non-free data, and then registered a business entity with a business entity by lending its name, and then issued a false tax invoice in the name of the business entity and received a refund of the value-added tax by using it.
1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall issue or receive any value-added tax invoice pursuant to the tax-related Acts without supplying or receiving any goods or services for profit, and shall submit to the Government a false list of total tax invoices by seller and by seller;
A. On March 31, 2016, the Defendant issued a false tax invoice at AR office located in Gwangjin-gu Seoul Special Metropolitan City (Seoul Special Metropolitan City Gwangjin-gu) and the fact was issued 15 copies of the tax invoice in total amount of 6,136,59,000 won, including the issuance of a tax invoice as if he/she supplied goods or services equivalent to KRW 378,652,70, even though he/she did not supply goods or services to AR Co., Ltd. (hereinafter “AR”), from that time to June 30, 2016.
B. On March 31, 2016, the Defendant receiving a false tax invoice was issued at the AR office at the company AR, and the fact was issued at the company AR’s price as if the Plaintiff was supplied goods or services equivalent to KRW 378,652,700, even though the Plaintiff had not received the goods or services from AT, and was issued one copy of the tax invoice from that time until June 30, 2016. [Attachment 1] from that time until June 30, 2016, including the total supply price of KRW 6,136,59,00,000, in total, 15 times, such as the list of crimes (1).