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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 the representative director of C corporation that operates reinforced concrete construction business, building construction business, etc. on the second floor of Gyeongnam-si Kimhae-si.
1. No person liable to receive a tax invoice under the Value-Added Tax Act and a person liable to submit a list of total tax invoices by customer to the Government shall receive a false list of total tax invoices by customer or submit a false list of total tax invoices by customer
On January 28, 2014, the Defendant: (a) at the office of the said C Co., Ltd. (hereinafter “C”); (b) on the ground that the fact was a national housing construction service supplied by D, a transaction partner, is exempt from tax under the Restriction of Special Taxation Act; (c) and (d) did not have been supplied with the services obligated to issue and receive a tax invoice; (d) the Defendant submitted a tax invoice as of September 29, 2013, stating the supply price of KRW 145,80,000, the supply price of KRW 155,000 as of August 28, 2013, the tax invoice as of July 25, 2013, the supply price of KRW 149,20,000,000, and submitted the tax invoice as of September 29, 2013.
2. No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services;
Around October 2013, the Defendant: (a) received a false tax invoice from the office of the said C Co., Ltd.; (b) although the Defendant did not receive any goods or services, as if he had received any goods equivalent to KRW 3,500,000 of the supply value from E; and (c) received a false tax invoice as if he had received any goods or services equivalent to KRW 15,00,000 of the supply value from F; and (d) without having received any actual goods or services, he received a false tax invoice as if he had received any goods or services equivalent to KRW 10,405,00 of the supply value from G; and (c) there was no fact that he received any goods or services.