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A defendant shall be punished by imprisonment for six months.
Reasons
Punishment of the crime
1. No person who receives a false tax invoice shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;
Nevertheless, on August 14, 2013, the Defendant issued a false tax invoice in the amount equivalent to KRW 103,818,181,00 in total on three occasions, as shown in the separate sheet of crime, even though the Defendant did not actually receive goods or services from the “C” office located in Gyeyang-gu, Gyeyang-gu, Seoul, without being supplied with the goods or services, as if he received goods or services equivalent to KRW 44,545,454 from “D”, and then received a false tax invoice in the amount of KRW 103,818,181 in total, as indicated in the separate sheet of crime, from around that time to October 28, 2013.
2. No person who submits a list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with goods or services;
Nevertheless, on July 25, 2013, the Defendant reported the value added tax for the first time at the above Dayang-dong 968-2 at the above Dayang-gu Seoyang-dong 1, 2013 at the above Dayang-dong 968-2, and actually submitted goods or services equivalent to KRW 521,130,000 in total from the supply price of the goods or services from the above Da, although the Defendant did not have received goods or services from the said Da-dong 2013, the said Da-dong 14,068,40 won in total, as if the Defendant received goods or services from the said Da-dong 14,068,40 won in a false manner, and submitted them to employees in the name of the said Do-dong Do-dong.
3. No person who has not received tax invoices shall be issued tax invoices because he/she has conspired with a person who is obligated to receive tax invoices under the added-value-added tax-related Acts;
Nevertheless, between July 1, 2013 and December 31, 2013, the Defendant operated G at the above “C Company” office.