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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
On March 31, 2015, the Defendant established and operated a stock company E in the name of the Defendant’s wife D for the purpose of human resources supply, etc. on the second floor of the Gyeong-si, Chungcheongnam-si, the Defendant established H (the suspension of indictment on the same day) in the name of G from May 4, 2016 to issue the false tax invoice.
1. No person who issues a false tax invoice shall issue a tax invoice without supplying goods or services;
Nevertheless, on May 31, 2016, the Defendant issued a copy of tax invoice 29, stating false facts as if he/she supplied goods or services equivalent to KRW 11,548,560,000,000 from around the time to October 17, 2016, at the above E office located on the second floor of the Seoul Special Metropolitan City City, Seoul Special Metropolitan City. Despite the absence of the fact that he/she supplied goods or services to H, the Defendant issued a copy of tax invoice 29, stating false facts as if he/she supplied goods or services equivalent to KRW 1.66,123,69,000 in total, as shown in the list of crimes in attached Table, from around that time to October 17, 2016.
2. No person who receives a false tax invoice shall receive a tax invoice without being supplied with goods or services;
Nevertheless, on May 31, 2016, the Defendant received a false invoice of tax amounting to KRW 364,818 as if he/she received goods or services from the said corporation E office located on the second floor of the business district in the Seoul Special Metropolitan City, Nowon-gu, Seoul Special Metropolitan City (hereinafter “Seoul Special Metropolitan City”), notwithstanding the fact that he/she had not received goods or services from the (ju)J, and entered false information as if he/she received goods or services equivalent to KRW 364,818 from around that time to October 13, 2016.