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A defendant shall be punished by imprisonment with prison labor for not more than ten months.
However, 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
The Defendant is a person who operated an individual business entity from March 2, 201 to June 2018, “C” on the fourth floor of the Changwon Maspo-gu B building in Changwon-si.
1. No one who is obliged to issue a tax invoice under the Value-Added Tax Act shall issue it by entering a false tax invoice in a false manner;
Nevertheless, on January 31, 2015, the Defendant issued a tax invoice stating an excessive amount of KRW 3,163,637 as if the Defendant supplied goods or services equivalent to KRW 2,836,353,00 in D, and issued, from that time until June 15, 2018, a tax invoice stating an excessive amount of KRW 3,163,637, as shown in attached Table 1, including a tax invoice stating an excessive amount of KRW 99,531,823, total value of supply over 13 times, as shown in attached Table 1.
2. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
Nevertheless, around February 28, 2015, the Defendant issued a false tax invoice of the total value of KRW 1,095,900,000 for 115 times from that time until June 30, 2018, including the issuance of a tax invoice of KRW 12,00,000 to E, although the fact in the above C office did not provide the goods or services to E, and from then to June 30, 2018, the Defendant issued a false tax invoice of the total value of KRW 1,15,00,000.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Details of text transmission;
1. Application of the statutes governing copies of tax invoices;
1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter the same shall apply), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No.
1. Of concurrent crimes, the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act