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A defendant shall be punished by imprisonment for six 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 actually operated B Co., Ltd. established for manufacturing and steel structure business on December 1, 2009 and C Co., Ltd established for the same purpose on December 5, 201, respectively.
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 July 31, 2012, the Defendant received false tax invoices issued D, without being supplied with goods or services 13 times in total, as shown in the separate crime list (1) by November 30, 2012, the Defendant received tax invoices under the Value-Added Tax Act without being supplied with goods or services 13 times in total, including the receipt of a tax invoice of KRW 78,911,000, as if he was supplied with goods or services from D, as if he was supplied with goods or services from D, and without being supplied with the goods or services by November 30, 2012.
2. The Defendant received false tax invoices issued: (a) around March 31, 2013, even though there was no supply of goods or services within H located in Busan H, Seo-gu, Busan; (b) on the other hand, C was issued a tax invoice of KRW 90,03,000, as if it was supplied with goods or services from F, as if it was supplied with goods or services from F; and (c) from that time, until June 30, 2013, without being supplied with goods or services on a total of four occasions, including a tax invoice of KRW 90,03,00,000 in the attached list of crimes (2).
3. On May 31, 2013, the Defendant received false tax invoices issued as follows: (a) even though there was no supply of goods or services within H located in Busan H, Busan, the Defendant was issued a tax invoice of KRW 149,108,500 on the supply price as if C was supplied with goods or services by I.
Summary of Evidence
1. Defendant's legal statement;
1. J.