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A defendant shall be punished by imprisonment for two years.
The sentence of a fine against the accused shall be suspended.
Reasons
Punishment of the crime
The Defendant was a representative of E who mainly engages in scrap metal and non-retail retail business from September 1, 201 to January 2012, 201, whose place of business covers Nam-gu Incheon Metropolitan City D as its place of business.
No person shall deliver or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.
Nevertheless, the Defendant, in collusion with F who actually operates E, decided to issue a false sales tax invoice under the name of E in return for the price of KRW 60,000 from the above F.
On September 19, 2011, the Defendant issued a false tax invoice of the amount equivalent to KRW 17,070,177,470 in total over 130 times from September 19, 201 to January 26, 2012, as shown in the attached list of crimes, such as the issuance of a tax invoice of KRW 85,680,00, as if the Defendant supplied the Ha with the Ha, although there was no fact that the Ha was supplied with the Ha, such as the Ha, to the above Ha, even though there was no fact that the Ha was supplied with the Ha.
Accordingly, the suspect did not supply goods or services for profit-making purposes and issued false sales tax invoices equivalent to the total value of 17,070,177,470 won.
Summary of Evidence
1. Defendant's legal statement;
1. A report on completion of data research;
1. An investigation report (including hearing reports on the I on telephone statements), investigation report (information on the current status of transactions closed for the purpose of evading value-added tax), investigation report (information on the current status of transactions closed for the purpose of evading value-added tax), investigation report (F warrant of reception of a false tax invoice and attachment of a new statement), investigation report
1. A copy of a tax invoice (H), a copy of the tax invoice (ju.J), a copy of the tax invoice (ju.K), a copy of the tax invoice (ju.K), a copy of the tax invoice (ju.M), a copy of the tax invoice (ju.N), or a copy of the tax invoice (ju.O.
1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime;