beta
Text
A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
From February 2014 to January 2017, the Defendant operated C, which is a wholesale retail company of household goods in Kim Jong-si B and 12.
1. No person who issues a false tax invoice shall issue any tax invoice without supplying goods or services pursuant to the provisions of the Value-Added Tax Act;
Nevertheless, around July 10, 2016, the Defendant, even though having not supplied goods or services equivalent to KRW 30,000,000 to D, issued each copy of the false tax invoice as if the Defendant supplied the goods or services to D, and issued each copy of the false tax invoice to January 10, 2017, as shown in the attached Table (1), from that time, until January 10, 2017.
2. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer without supplying any goods or services under the Value-Added Tax Act;
A. On July 25, 2016, the Defendant reported the sales of the value-added tax of the first and the first and conclusive general taxable person of the year 2016 from the following tax office around July 25, 2016. The facts are as follows: (a) the Defendant provided goods or services equivalent to KRW 262,935,00 in total to six business entities, such as E, such as E, as in the list of crimes listed in the attached Table (2) and submitted to the public official in charge of the said tax office by stating a false list of accounts for each sales, as if he provided the amount equivalent to the above amount.
B. On January 25, 2017, the Defendant related to the second value-added tax in 2016 reported sales of the second general taxable person’s value-added tax in 2016 from the following: (a) as if the Defendant supplied goods or services equivalent to KRW 757,518,00 in total to 69 business entities, such as Fing practice places, such as Fing practice places, as shown in the attached crime list (3).