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A defendant shall be punished by imprisonment for not less than eight 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, from November 25, 2012 to January 11, 2017, operated the said company as a substantial representative of C established for the main purpose of the construction machinery rental business from Jinjin-si.
1. On October 30, 2015, the Defendant issued a false tax invoice of KRW 728,230,000 in total of supply value from July 31, 2015 to December 21, 2016, including the issuance of a false tax invoice as if he/she supplied goods or services equivalent to KRW 22,50,000 in supply value to D Co., Ltd., although there was no fact that he/she supplied goods or services to D Co., Ltd. at the above C office, and issued a false tax invoice of KRW 728,230,00 in total of supply value over 39 times, as described in the separate list of crimes.
2. Submission of a list of total tax invoices by customer;
A. A. Around January 25, 2016, the Defendant filed a false report on the taxable period of value-added tax at the budget tax office located in Chungcheongnam-gun, the Defendant filed a false list of total tax invoice with the Government, stating as if he/she supplied goods or services to two enterprises, including D Co., Ltd., even though he/she did not have supplied goods or services to the two enterprises, including D Co., Ltd.
B. Around July 25, 2016, the Defendant filed a report on the taxable period of value-added tax for the first year of 2016 from the budget tax secretary book located at the office of Chungcheongnam-gun, the Defendant submitted to the Government a false list of total tax invoices, stating as if the Defendant supplied goods or services equivalent to the total value of KRW 175,50,000,000, to four companies including the Co., Ltd., although there was no fact that the Defendant supplied goods or services to them.
C. On January 25, 2017, the Defendant filed a report on the taxable period of value-added tax for the second period of value-added tax in 2016 from the budget tax office located in Chungcheongnam-gun, Chungcheongnam-gun, the Defendant: (a) even though he did not supply goods or services to 14 companies, including F Co., Ltd., the sum of supply values to the said companies is KRW 459,280,000.