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A defendant shall be punished by imprisonment with prison labor for not more than ten months.
Reasons
Punishment of the crime
[criminal power] On December 7, 2018, the Defendant was sentenced to three years of suspension of execution on December 15, 2018 by imprisonment with prison labor for violating the Oil Pipeline Safety Control Act at the Daejeon District Court, and the said judgment became final and conclusive on December 15, 2018.
【Criminal Facts】
On May 1, 2016, for the purpose of advertising agency business, construction interior, wholesale and retail (electronic equipment), service business (facilities of home appliances), etc., the Defendant had been willing to receive a fee in return for the issuance of tax invoices without supplying goods or services to the operator of the “D(Gu E)” registered as the business operator of the Seo-gu Incheon Building C, Seo-gu, Incheon.
1. No person who violates Article 10 (3) 1 of the Punishment of Tax Evaders Act shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
Nevertheless, on May 23, 2016, the Defendant issued to “F” a sales tax invoice of an amount equivalent to KRW 25,000,000 in supply value, even though the Defendant did not supply goods or services at an irregular place, and issued 63 copies of false tax invoices equivalent to the total value of KRW 1,498,665,910 in total, from around that time to March 29, 2017, without supplying goods or services over 63 occasions, as shown in the separate crime list, as shown in the separate crime list.
2. No person liable to submit a list of total tax invoices by customer under Article 10 (3) 3 of the Punishment of Tax Evaders Act shall submit a false list of total tax invoices by customer under the Value-Added Tax Act;
Nevertheless, around January 11, 2017, the Defendant reported the establishment of the value-added tax on 2016 at the Seocheon-gu Incheon Seocheon-ro 369-ro 17, Seocheon-gu, Incheon, and on 2016 to "G", submitted to the public official in charge of each sales office a list of total tax invoices by the sales office stating false amount as if the Defendant provided construction services equivalent to 100,000,000 won.
Summary of Evidence
1. The defendant;