Text
Defendant
A Imprisonment for one year, and each of the defendants B shall be punished by imprisonment for four months.
However, for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
1. The Defendants’ co-principal
A. On August 31, 2015, the Defendants conspired to issue a false tax invoice, and issued a false tax invoice in total amount of KRW 75,136,429,457 from August 2015 to September 2017, including the issuance of a false tax invoice as if they were to supply automobile goods equivalent to KRW 30,00,000 of the supply price, even though they were not to have supplied goods or services to E in fact at D private grain stores located in the Guro-si. In addition, the Defendants issued a false tax invoice in total of KRW 1,136,429,457 from August 2015 to September 2017.
B. On August 31, 2015, the Defendants conspired to receive a false tax invoice and received a false tax invoice in the aggregate amount of KRW 13,00,066,365 won from August 2015 to December 2016, as indicated in the separate sheet 2, as well as from August 2015 to December 2016, even though they did not receive goods or services from F Co., Ltd., even though they did not receive any goods or services.
2. Defendant A’s crime;
A. On July 15, 2015, the Defendant received false tax invoices related to D company credit stores, including the issuance of false tax invoices as if he were to receive automobile goods equivalent to KRW 18,000,000 of the supply price, even though he did not receive goods or services from G office, which is a customer, from G office, and received false tax invoices equivalent to KRW 7,195,00 in total from July 2015 to December 2015, as shown in the attached Table 3, as shown in the crime notification sheet 3.
B. Around January 25, 2016, the Defendant submitted a list of false tax invoices related to D company credit stores, which entered the false tax invoices equivalent to KRW 77,195,00 in total of the supply values as stated in paragraph (1) of Article 2, upon filing a value-added tax return from D company credit stores located in Gumi-si (U.S.).
(c)issuance of a false tax invoice relating to D's seat points;