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A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant established and operated C as of October 1, 2008 for the purpose of manufacturing lub oil, and closed the business on November 12, 2015.
1. No one shall issue or receive a tax invoice under the Value-Added Tax-Related Acts without receiving or receiving any false tax invoice without supplying goods or services;
A. On March 30, 2013, the Defendant was issued a false tax invoice of KRW 1,534,680,000 over 38 times in total, from that time, from the time when he received a tax invoice of KRW 51,20,000 without real transactions from G (F) that is an actual operator of E Co., Ltd. (F) from G to December 17, 2014, as shown in attached Table 1.
B. On August 9, 2013, the Defendant issued a false tax invoice of KRW 20,00,000 twice in total, from the time when he/she issued a tax invoice of KRW 10,50,000 to the International SKJ (403-81-17524) with no real transaction, as shown in attached Table 2, from the time on January 29, 2014.
2. No person who is required to prepare and issue tax invoices pursuant to the added-value-added Tax Act that exceeds the value of supply of goods, nor a person who is obligated to submit an aggregate table of tax invoices of separate sources to the Government, shall issue tax invoices or issue them by entering false matters therein;
Nevertheless, around September 27, 2013, the Defendant issued a false statement of tax amount of KRW 10,000,000, which is more than the actual transaction amount supplied to the International SKJ, at the above C Office, from that time, from March 25, 2014, the Defendant issued a tax invoice of KRW 10,000,000, which is more than the actual transaction amount supplied to the International SKJ, and issued a false statement of tax amount of KRW 48,00,000, total amount of supply over four times, as shown in the attached Table 3.
3. An invoice of tax under the Value-Added Tax Act that is not received as a tax invoice after being supplied with goods; and