[Punishment of Tax Evaders Act Litigation Case] As a Result of Assistance in a Punishment of Tax Evaders Act Case, a Suspended Sentence Was Imposed

The client who came to defend a Punishment of Tax Evaders Act case was the head of a small or medium-sized enterprise.

Although the client had not supplied any services, he issued and received false tax invoices as if the supply had taken place.

He repeated this wrongful conduct several times, issuing false tax invoices amounting to several billion won.

The client therefore came to an attorney with relevant experience at Daeryun to obtain assistance in defending the Punishment of Tax Evaders Act case.

■ Laws Related to the Punishment of Tax Evaders Act Case

▶ Punishment of Tax Evaders Act Article 10 (Violation of the Obligation to Issue Tax Invoices, etc.)

(1) A person who commits any of the following acts shall be punished by imprisonment for not more than one year, or a fine not exceeding twice the amount calculated by applying the value-added tax rate to the supply value..

1. The act of a person required to issue a tax invoice under the Value-Added Tax Act failing to issue the tax invoice or issuing it with false entries

2. The act of a person required to issue an invoice under the Income Tax Act or the Corporate Tax Act failing to issue the invoice or issuing it with false entries

3. The act of a person required to submit a sum table of tax invoices by customer under the Value-Added Tax Act submitting the sum table of tax invoices by customer with false entries

4. The act of a person required to submit a sum table of invoices by customer under the Income Tax Act or the Corporate Tax Act submitting the sum table of invoices by customer with false entries

(2) A person who commits any of the following acts shall be punished by imprisonment for not more than one year, or a fine not exceeding twice the amount calculated by applying the value-added tax rate to the supply value.

1. The act of a person required to receive a tax invoice under the Value-Added Tax Act, in collusion, failing to receive the tax invoice or receiving a tax invoice with false entries

2. The act of a person required to receive an invoice under the Income Tax Act or the Corporate Tax Act, in collusion, failing to receive the invoice or receiving an invoice with false entries

3. The act of a person required to submit a sum table of tax invoices by supplier under the Value-Added Tax Act, in collusion, submitting the sum table of tax invoices by supplier with false entries

4. The act of a person required to submit a sum table of invoices by supplier under the Income Tax Act or the Corporate Tax Act, in collusion, submitting the sum table of invoices by supplier with false entries

(3) A person who, without supplying or being supplied with goods or services, commits any of the following acts shall be punished by imprisonment for not more than three years, or a fine not exceeding three times the amount calculated by applying the value-added tax rate to the supply value.

1. The act of issuing or receiving a tax invoice under the Value-Added Tax Act

2. The act of issuing or receiving an invoice under the Income Tax Act and the Corporate Tax Act

3. The act of submitting a sum table of tax invoices by customer or supplier under the Value-Added Tax Act with false entries

4. The act of submitting a sum table of invoices by customer or supplier under the Income Tax Act and the Corporate Tax Act with false entries

(4) A person who arranges or brokers an act under paragraph (3) shall also be punished by the same penalty as in paragraph (3). In this case, where a tax accountant, certified public accountant, or attorney representing tax affairs arranges or brokers an act under paragraph (3), the applicable penalty shall be increased by one half, notwithstanding Article 22 (2) of the Certified Tax Accountant Act.

(5) A person who commits the offense under paragraph (3) may be punished by both imprisonment and a fine concurrently, depending on the circumstances (情狀).

To defend the Punishment of Tax Evaders Act case, Daeryun's attorney with relevant experience argued that the client had not led the offense.

The client had worked in public service for a long period, and it was his first time running a company after entering the private sector.

Taking advantage of this, an acquaintance who ran a business of the same kind lured him in, and he committed the unlawful act without realizing it.

Daeryun's attorney with relevant experience submitted materials proving the above argument and assisted in defending the Punishment of Tax Evaders Act case.

To defend the Punishment of Tax Evaders Act case, Daeryun's attorney with relevant experience argued that the client had no criminal history at all apart from this case.

The attorney emphasized that the client had not been involved in any offense of the same kind, nor in any offense of a different kind.

It was also demonstrated that the client had set a good example and conducted himself diligently throughout his long career in public service.

Daeryun's attorney with relevant experience emphasized that the client was an ordinary citizen who had lived diligently as a sound member of society.

The client, who had violated the Punishment of Tax Evaders Act, argued that he was bitterly remorseful and deeply regretful of his unlawful conduct.

The client was living a life of effort, working part-time and as a day laborer and faithfully making his repayment payments.

Daeryun's attorney with relevant experience emphasized that the client had actively cooperated with the investigation and had resolved never to commit an unlawful act again.

The client who came to Daeryun for a violation of the Punishment of Tax Evaders Act needed assistance in defending the case.

Daeryun's attorney with relevant experience assisted with the overall procedure in order to defend the case.

As a result, the court accepted the arguments of Daeryun's attorney with relevant experience and imposed a suspended sentence.

If you are struggling in a situation similar to that of the client above, you may come to Daeryun Law Firm at any time.