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A defendant shall be punished by imprisonment with prison labor for up to 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 an actual operator of D Co., Ltd. in Ansan-si, Masan-si C.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.
On October 25, 2012, the Defendant submitted to E a false list of total tax invoices stating that the Defendant supplied goods or services equivalent to KRW 105,500,000, even though he/she did not supply goods or services to E a company.
From that time to January 25, 2013, the Defendant submitted a list of total tax invoices by seller and by seller, stating as if the Defendant supplied or was supplied goods or services equivalent to a total value of 979,521,272 won, as shown in the attached list of crimes (1) and (2), to the period from that time until January 25, 2013.
Summary of Evidence
1. Defendant's legal statement;
1. A accusation, a report on completion of investigation of value-added tax, and a supplementary report;
1. Application of the Acts and subordinate statutes on surtax returns and electronic tax invoices;
1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 (1) of the Criminal Act;
1. Although the reason for sentencing under Article 62-2 of the Social Service Order Criminal Act is not good in light of the method of the instant crime, the amount of false report, etc., the following circumstances are comprehensively taken into account: (a) the Defendant appears to have led to the instant crime; (b) the Defendant did not have any profit gained from the instant crime; (c) the Defendant was sentenced to a fine for the same crime even around 2014; (d) the Defendant is currently supporting the three children; and (c) the health status of the third child is not good.