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The crimes against the crime of violating the Punishment of Tax Evaders Act in the judgment of the accused shall be punished by imprisonment with prison labor for eight months and other crimes except the above crimes.
Reasons
Punishment of the crime
[criminal records] On December 21, 2007, the Defendant was sentenced to two years and six months of imprisonment for fraud, etc. at the Daegu District Court, and on October 30, 2008, the Defendant was sentenced to eight months of imprisonment for a crime of violating the Punishment of Tax Evaders Act in the Seo-gu District Court Branch Branch Branch of the Daegu District Court on April 28, 2010 and completed the execution of the final sentence. On November 20, 2013, the Defendant was sentenced to two years and three months of imprisonment for fraud at the Daegu District Court on November 25, 2013, and the execution of the sentence was terminated at the Daegu District Court on April 25, 2015.
[Criminal facts] The Defendant of the 2016 Highest 336, Daegu, is a person who operates CD located in Seo-gu.
1. No person who is obligated to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts to issue false tax invoices shall enter false tax invoices and issue them;
Nevertheless, around January 30, 2012, the Defendant issued six copies of a tax invoice by falsely stating the amount equivalent to KRW 94,92,228, as shown in the attached Table (1) at the same place between January 30, 2012 and March 2, 2012, including issuing a tax invoice stating as if the Defendant had performed construction work equivalent to KRW 9,336,363, which was supplied to “E”, even though the Defendant had performed construction work equivalent to KRW 21,00,00 in the supply price to “E”.
2. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;
Nevertheless, the Defendant, at the foregoing D office around April 30, 2012, supplied the F Co., Ltd. with a service equivalent to KRW 20,000,000, not having supplied goods or services to the F Co., Ltd., in the same place between April 10, 2012 and June 30, 2012, such as issuing a tax invoice to G representative of the F Co., Ltd., at the same time as shown in the attached Table (2).