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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 two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is a person who actually operates the Guro-gu Seoul Metropolitan Government Dispute Resolution Co., Ltd. (hereinafter referred to as the "AD").
1. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
On June 30, 2015, the Defendant issued three copies of the tax invoice in the amount of KRW 293,97,000 of the value of supply to E Co., Ltd. (F) without supplying goods or services as shown in the list of crimes (1) from that to August 10, 2015, including the issuance of a tax invoice stating as if the value of supply was supplied goods or services equivalent to KRW 164,385,00 of the value of supply, although there was no fact that the Defendant supplied goods or services to E Co., Ltd. (F).
2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;
On July 10, 2015, the Defendant was issued a tax invoice in an amount equivalent to 1,078,181,818 won in total of supply value without being supplied with goods or services as shown in the separate sheet of crime (2) from the date of receipt to May 10, 2017, even though there was no fact that he was supplied with goods or services from the G Co., Ltd. (A business registration number: H), and was issued a tax invoice in an amount equivalent to 32,00,000 won in supply value.
Summary of Evidence
1. Defendant's legal statement;
1. Police suspect interrogation protocol of the accused;
1. A written accusation;
1. Application of Acts and subordinate statutes to the sales/purchase investigation, details of issuance/receiving of false tax invoices, electronic tax invoices, value-added tax returns, sales slips of card sales slips/sellers;
1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 201) relating to the relevant criminal facts and the choice of punishment.