beta
Text
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
Criminal facts
The Defendant is a person who operated C from February 1, 2013 to December 13, 2016, a corporation with the purpose of manufacturing shipbuilding machinery and manufacturing and selling scrap metal and steel scrap metal wholesale and retail business, etc. in Yangsan-si.
1. On October 31, 2015, the Defendant issued a false tax invoice, stating that C has issued one copy of the tax invoice stating an excessive amount of KRW 13,862,890, and from that time until June 30, 2016, the Defendant issued the tax invoice by stating an excessive amount of KRW 65,429,40 in total supply value, and issuing the tax invoice by stating an excessive amount of KRW 425,215 in total of supply value, while C has supplied goods or services equivalent to KRW 15,937,110 to D (E, business registration number:F).
As a result, the Defendant prepared and issued a tax invoice pursuant to the added-value tax law, and issued the tax invoice by stating it falsely.
2. On September 3, 2015, the Defendant received the processed tax invoice: (a) around the office of the Co., Ltd. in C; (b) around September 3, 2015, the fact was issued 60 copies of the purchase tax invoice in the aggregate amount of KRW 1,50,557,100 from G without being supplied with the goods or services, as shown in [Attachment Table No. 9 or 68] from around April 28, 2016, as in the absence of the fact that the goods or services were supplied by G (H and the business registration number: I); and (c) as in the absence of the fact that the goods or services were supplied by G (H and the business registration number):
Accordingly, the Defendant received a tax invoice under the Value-Added Tax Act without being supplied with goods or services.
3. Submission of a false list of total tax invoices by seller;
A. On April 25, 2016, the Defendant is located in 263, as the superintendent of Busan Metropolitan Government.