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A defendant shall be punished by imprisonment for four years.
Reasons
Punishment of the crime
"2014 Gohap213"
1. The Defendant in violation of the Punishment of Tax Evaders Act is a person who actually operates a mobile communications device and computer peripheral device, which is a wholesale and retail company.
No person who issues a false tax invoice shall issue the tax invoice under the provisions of the Value-Added Tax Act without supplying any goods or services.
Nevertheless, around August 29, 2012, the Defendant issued a false tax invoice of the total value of KRW 4,410,608,000 in the supply value column, as shown in attached Table 1, to the supply value column (817,60,000 in the supply value column (817,60,000), and to the tax amount column (81,760,000 in the supply value column) as described in attached Table 4,410,608,000 in the aggregate of supply value as stated in attached Table 1, although the Plaintiff did not supply goods or services to the Ktel 2211 in the Ktel 2211.
(b) No recipient of a false tax invoice shall be issued with the tax invoice under the provisions of the Value-Added Tax Act without being supplied with the goods or services;
Nevertheless, on August 29, 2012, the Defendant was issued ten false tax invoices in total amount of KRW 5,545,518,000 in the supply price as stated in the attached Table (2) of the crime committed, including where: (a) the Plaintiff was issued a tax invoice stating “49,840,000 in the supply price column”; and (b) the Defendant was issued ten copies of the false tax invoice in total amount of KRW 5,545,518,00 in the supply price column as stated in the attached Table (2) of the date of issuance, notwithstanding the existence of the existence of the existence of the supply of goods or services by the K which was supplied by the K and the K and the supplier’s trade name.
"2014 Gohap291"
2. On May 23, 2013, the Defendant entered into a sales consignment agreement with the victim L/C around May 23, 2013, and around the 24th day of the same month, at the office of the victim of Geumcheon-gu Seoul Metropolitan Government M/C Dong 512.