Text
Defendants shall be punished by imprisonment for six months.
However, the Defendants are above two years from the date when this judgment became final and conclusive.
Reasons
Punishment of the crime
Defendant
B On November 2, 2015, the Changwon District Court sentenced 6 months of imprisonment with prison labor for the acquisition of stolen goods, and the said judgment became final and conclusive around that time.
Defendant
A is the representative of "F" in Busan Northern-gu E shop 105, and Defendant B is a person who engages in the mechanical repair and sales business in the trade name of "H" without opening a separate place of business while residing in 104 dong G apartment of 104 dong 802, Kimhae-si, Kimhae-si.
A. On January 16, 2015, the Defendants conspired to issue a false tax invoice, and around January 16, 2015, Kimhae-si G apartment 104 Dong 802, Defendant A lent the F business operator’s registration to Defendant B, and Defendant B issued a false tax invoice amounting to KRW 809,700,000 in total supply price as in the attached Table of crime (1) from around the following to May 8, 2015, although there was no fact that the F business operator had supplied machinery and tools services from F to B by accessing the home system by using the F business operator’s registration, Defendant B issued a false invoice of tax amounting to KRW 809,700,000 in total.
B. On May 26, 2015, the Defendants conspired to receive the false tax invoice, and leased the F business operator registration to Defendant B, and Defendant B received the electronic tax invoice by accessing the home home system with the F business operator’s registration. Defendant B received the false tax invoice from F as if the Defendants received the supply of the goods such as machinery, etc. equivalent to KRW 1,060,000 from the due process of supply from the due process of supply, although there was no completion of the supply of the goods such as machinery, etc. from F from the due process of supply, and from around June 30, 2015 to June 30, 2015, the Defendants received the false tax invoice as if they received the supply price of the goods such as machinery, etc. equivalent to KRW 138,90,000 from the due process of supply as shown in the attached list of crimes (2) as shown in the previous list of crimes.
2. Defendant B. The Defendant