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A defendant shall be punished by imprisonment with prison labor for not more than ten months.
except that 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
From December 2010, the Defendant is a person who actually operates the manufacturing company of mutual clothes, “C” located in Seocho-gu Seoul Metropolitan Government 4th floor.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.
1. On January 7, 2015, the Defendant received a false tax invoice, including the receipt of a false tax invoice equivalent to KRW 183,994,545, as if he had not received goods or services from D, even though he had not received any goods or services from D, and received a false tax invoice equivalent to KRW 1,371,251,814, in total nine times from two companies, including D, etc., from April 29, 2015, as shown in attached Table 1.
2. On January 13, 2015, the Defendant issued a false tax invoice, including issuing a false tax invoice of an amount equivalent to KRW 189,462,727, as if he/she supplied goods or services to Co., Ltd., Ltd., even though he/she did not supply goods or services to Co., Ltd., and issuing a false tax invoice of an amount equivalent to KRW 1,465,207,546, in total eight times from that date until April 30, 2015, as shown in Appendix 2.
Summary of Evidence
1. Defendant's legal statement;
1. An accusation, a report on termination of investigation of value-added tax, and an electronic tax invoice;
1. Application of Acts and subordinate statutes, such as a general taxable person's value-added tax return and a survey report;
1. Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) and Article 10(3)1 of the former Punishment of Tax Evaders Act, the option of imprisonment for a crime,
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Grounds for sentencing under Article 62(1) of the Criminal Act