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A defendant shall be punished by imprisonment for four months.
Reasons
Punishment of the crime
[criminal records] On February 15, 2017, the Defendant was sentenced to one year to imprisonment with prison labor for the re-election of electronic records, etc. at the Daejeon District Court on September 7, 2017, and the said judgment became final and conclusive on September 7, 2017.
[Criminal facts]
1. The defendant 2017 senior group 4761 senior group is not issued or received a tax invoice without supplying or being supplied with goods or services, from a person who substantially operates and manages D Company D located in the 2017 senior group 4761 senior group C in the Jeonju-si.
Nevertheless, on June 6, 2015, the Defendant issued a false tax invoice amounting to KRW 689,13,000 in total, even though the Defendant did not have supplied goods or services equivalent to KRW 54,00,000 in the supply price to the “E” company, including the issuance of a tax invoice of KRW 54,00,000 in the supply price, on 15 occasions from June 6, 2015 to January 31, 2016, although the Defendant did not have supplied goods or services on 15 occasions as shown in the attached list of crimes, such as the issuance of the tax invoice of KRW 54,00,00 in the supply price.
2. The defendant 2017 Highest 5048 shall not issue or receive a tax invoice to a person who substantially operates and manages Daejeon Seo-gu F or 1220G (State) or who fails to supply goods or services or is not supplied.
Nevertheless, on September 9, 2015, the Defendant issued a false tax invoice equivalent to KRW 81,00,000 in total supply value of KRW 81,00,000 in the supply value, including issuing a tax invoice equivalent to KRW 81,00,000 in the supply value, even though there was no fact that he/she supplied goods or services equivalent to KRW 81,00,000 in the supply value at Lenenenna at around the same place as in the previous list of crimes.
3. No 2018 high group 483 shall issue or receive a tax invoice without supplying or being supplied with goods or services;
Nevertheless, the Defendant, under H’s name, established a U.S. corporation (ju), to issue or receive false tax invoices, and the Daejeon Seo-gu change on December 8, 2015.