조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is a person who operated the cosmetic (registration number D) in the Gangseo-gu Seoul Special Metropolitan City.
On August 16, 2017, the Defendant issued a total of 40 tax invoices (total supply value of 676,889,405 won) without supplying goods or services as shown in the list of crimes in the attached Table, including issuing a tax invoice of KRW 60,010,90 (the supply value of KRW 60,010,90) to E, although the Defendant had not supplied goods or services to E (registration number F).
Summary of Evidence
1. Defendant's legal statement;
1. A protocol of examination of a witness suspected of committing a tax offense against G;
1. Application of Acts and subordinate statutes on accusation, accompanying documents, details of account transactions, and each electronic tax invoice;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor, in relation to the relevant criminal facts;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The Defendant issued a false tax invoice for sentencing under Article 62(1) of the Criminal Act, even though he did not supply goods or services.
The total value of supply of false tax invoices is not 676,889,405 won.
These crimes are required to be strictly punished because they damage sound and transparent tax order.
However, considering the favorable circumstances, such as the fact that the defendant was recognized to commit a crime and there is no record of crime, the first offender who has no record of crime, and the fact that G appears to have reached the commission of crime, the punishment as ordered shall be determined by comprehensively taking into account the defendant’s age, character and conduct, family relation, motive and means of the crime, circumstances after the crime, etc., as well as various sentencing conditions specified in the records and arguments of this case,