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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 one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
On September 6, 2018, the Defendant established C by F’s recommendation, which was established in Seo-gu Daejeon, Daejeon, and voluntarily closed on May 3, 2019, as the actual operator, such as State D and E (State). After having established C, the Defendant was willing to issue and receive false tax invoices in spite of the actual transactional relationship.
1. The Defendant issued a false tax invoice at F’s request, even though he/she did not supply goods or services from D (State) or (State). At the request of F, the Defendant issued a tax invoice equivalent to the sum of supply values of D (State), supply value of KRW 140 million on September 10, 2018, “the supply value of KRW 100 million on September 10, 2018,” “the supply value of KRW 140 million on September 10, 2018,” “the supply value of KRW 40 million on September 30, 2018,” “D (State), supply value of KRW 160 million on September 30, 2018,” and “the supply value of KRW 460 million on September 30, 2018,” which is the supply value of KRW 400 million on September 30, 2018.
2. The Defendant receives a false tax invoice, as described in paragraph (1), was aware of the fact that F would be liable to pay value-added tax on the said supply price if it fails to secure a purchase tax invoice after issuing a tax invoice equivalent to 600 million won, and was issued a false tax invoice at the same place as Paragraph (1) around January 25, 2019, and even around January 25, 2019, there was no fact that E was supplied goods or services from the supplier, E, supply price of the supplier, KRW 118,181,818 on December 18, 2018, and “the supply price of KRW 154,545,454,” and “the total supply price of KRW 300,000,000,000,000,000 won,” and “the total supply price of KRW 31,000,000,000,000 won.”
Summary of Evidence
1. Defendant's legal statement;
1. The police interrogation protocol of the accused (including the substitute part);
1. The suspect interrogation protocol of the police against J. 1.