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A defendant shall be punished by imprisonment with prison labor for not more than ten 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
Punishment of the crime
The Defendant was a person who runs precious metal wholesale and retail business from April 1, 2003 to June 30, 2014 with the trade name of “C” in Article 105 of the B Building in Namyang-si, Namyang-si, Gyeonggi-do.
1. No person who is obligated to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts to issue tax invoices shall issue them unless he/she issues them or make false entries therein;
Nevertheless, on June 19, 2012, the Defendant supplied goods equivalent to KRW 6,363,636 of the supply price to D companies at the above “C office,” but did not issue tax invoices. From June 18, 2012 to April 23, 2013, the Defendant supplied goods equivalent to KRW 4,295,236,228 of the supply price to three companies, such as D, for 340 times in total, as shown in attached Table 1, as in the list of crimes, from June 18 to April 23, 2013.
2. A person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts shall not be issued a tax invoice because he/she has conspired to do so, nor receive a tax invoice containing false matters;
Nevertheless, on June 18, 2012, the Defendant, in collusion with F who operates the E company at the above “C” office, received goods equivalent to KRW 6,318,181 from E, but did not receive a tax invoice. From that time to March 5, 2013, the Defendant received goods equivalent to KRW 1,22,351,66 in total from “E” over 196 times, as shown in attached Table 2 of the daily list of crimes, from March 5, 2013.
Summary of Evidence
1. Partial statement of the defendant;
1. A written accusation;
1. A value-added tax return, details of transactions of admission and withdrawal, application of tax data-related Acts and subordinate statutes;
1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(1)1 of the Punishment of Tax Evaders Act (the issue of non-tax invoices), Article 10(2)1 of the Punishment of Tax Evaders Act (the receipt of non-tax invoices), and Article 10(2)1 of the Punishment of Tax Evaders Act, respectively, concerning the crime;