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Defendant
A shall be punished by imprisonment with prison labor for four months and by imprisonment for one year and six months.
except that from the date of this judgment.
Reasons
Punishment of the crime
[Criminal Power] On October 19, 2016, Defendant B was sentenced to a suspended sentence of two years for a violation of the Specialized Credit Financial Business Act at the Seoul Southern District Court on the 27th day of the same month.
【Criminal Facts】
1. Defendant B
A. Notwithstanding the fact that no person is allowed to conduct a business by using another person’s name for the purpose of evading tax evasion or compulsory execution, or to conduct a business by using another person’s business registration, the Defendant, on February 10, 2015, had the Defendant file an application for the registration of a mobile phone film, themeology, and the retail chain under the name of Songpa-gu Seoul Metropolitan Government (Seoul) with the mobile phone film, themeology, and the retail chain (C), and run a business using the said business registration.
In this respect, the Defendant carried on the business using another person’s business registration.
(b) No person who commits a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;
The defendant committing a crime due to the issuance of false tax invoices from February 15, 2015 to the same year.
6. Around 30.30. Around 30.m., even though there was no supply of goods or services to “D” in an unspecified place, an act of issuing a false tax invoice of an amount equivalent to KRW 6,000,000, including a false tax invoice of an amount equivalent to KRW 47,000,000, total value of supply over three occasions, as indicated in the crime sight list.
2. The crimes committed by the Defendant due to the issuance of false tax invoices from February 15, 2015 to the same year.
6. Around 30.30. Around 30.m., even though there was no fact that goods or services were supplied by “E” at an indeterminate place, an act of issuing a false tax invoice equivalent to KRW 95,00,000 of the value of supply.
(c) Any false;