조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Punishment of the crime
The defendant was the representative director of the Special Self-Governing City B building No. 202.
No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.
Nevertheless, around July 30, 2016, the Defendant issued a false tax invoice amounting to KRW 1,257,892,000 in total in the same manner as indicated in the attached crime list from around that time to December 31, 2017, as the Defendant supplied transport services equivalent to KRW 1,50,000 in D, although there was no supply of goods or services.
Summary of Evidence
1. Statement by the defendant in court;
1. A protocol concerning the suspect examination of the accused by the prosecution;
1. Application of accusation, membership transaction account certificates, list of tax invoices by seller, and tax invoice Acts and subordinate statutes;
1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime and the selection of imprisonment;
1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;
1. The crime of this case on the grounds of sentencing under Article 62(1) of the Criminal Act is a crime that issues false tax invoices, etc. as if it was supplied without supplying goods or services, and is not good for the crime that seriously damages the national tax collection order and tax justice. The number of times the tax invoices were issued falsely exceeds 187 times, and the supply price of tax invoices issued falsely exceeds 1.2 billion won. However, the defendant is against his mistake and is punished for the same crime, there is no record of punishment for the same crime, and other various sentencing conditions such as the defendant's age, sex, family relationship, home environment, motive and means of the crime, and circumstances after the crime are considered as a whole.