조세범처벌법위반
A defendant shall be punished by imprisonment for four months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.
Punishment of the crime
The Defendant is a person who operated an automated machine assembly and installation company in the name of “C” from January 3, 2009 to October 31, 2016.
On August 30, 2014, the Defendant was issued a tax invoice stating as if he were provided with services equivalent to KRW 141,00,000 in supply value, although the Defendant did not receive any goods or services from D, around August 30, 201.
On August 30, 2014, the Defendant issued a tax invoice stating as if he were supplied with goods or services equivalent to KRW 106,50,909 for supply value E, even though the Defendant supplied goods or services equivalent to KRW 162,00,000 for supply value.
On October 31, 2014, the Defendant issued a tax invoice stating as if he were supplied with goods or services equivalent to KRW 27,148,545 of the supply price in E, even though he was supplied with goods or services equivalent to KRW 169,80,000 of the supply price, and as if he were supplied with installation of wide-area spraying machines and trial operation services.
Accordingly, the Defendant issued a tax invoice equivalent to KRW 141,00,000 of the value of supply without being supplied with or being supplied with goods or services, and issued a tax invoice in a manner that sets the total value of supply at KRW 198,114,546 in a false manner.
Summary of Evidence
1. Defendant's legal statement;
1. Examination protocol of the accused by prosecution;
1. The police statement concerning F;
1. Attachment of electronic tax invoices;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Article 10(1)1 of the former Punishment of Tax Evaders (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 2018) and Article 10(3)1 of the same Act (amended by Act No. 16108, Dec. 31, 201); and the choice of imprisonment for each type
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The Defendant was not provided with goods for the reason of sentencing under Article 62(1) of the Criminal Act.