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1. Defendant A shall be punished by imprisonment with prison labor for a period of ten months.
However, the above sentence shall be executed for two years from the date of the final judgment.
Reasons
Punishment of the crime
Defendant
A is the real operator of Company B, and Defendant B is the company established for the purpose of the oil service business.
1. No defendant A shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;
Nevertheless, around August 8, 2014, the Defendant issued or received a false tax invoice of KRW 104,907,670, the supply price of KRW 104,670 to Company D, even though there was no supply of goods or services at the office B located in Jung-gu Incheon, Jung-gu, Incheon, and the Defendant issued a false tax invoice of KRW 14,139,452,518, in total, without supplying or being supplied goods or services as shown in the separate crime list between November 10, 2014.
2. The Defendant B, the actual operator of the Defendant B’s Defendant, committed the Defendant’s business violation as described in paragraph (1) above.
Summary of Evidence
1. Defendants’ respective legal statements
1. A general taxable person's value-added tax return, a list of total tax invoices, and electronic tax invoices;
1. Investigation reports (componating details of relevant accounts), investigation reports (person responsible for filing an accusation in Incheon Tax Office E telephone conversations), and list of crimes sights;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Articles 18 and 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); and Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018);
1. Defendants from among concurrent crimes: the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act; and
1. Defendant A who is subject to suspended execution: Article 62 (1) of the Criminal Act (i.e., the confession and reflect, and the fact that there is no previous conviction or previous conviction in excess of the same subparagraph or fine);
1. Defendant B corporation: Article 334 (1) of the Criminal Procedure Act;