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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 operating a mutual intent company called "D" in Gwangju Metropolitan City Northern-gu C.
1. No person shall issue or receive a false tax invoice and a tax invoice without supplying or receiving goods or services;
A. Nevertheless, on October 8, 2015, the Defendant: (a) even though there was no fact that the Defendant supplied goods or services for the development of the entertainment industry; (b) provided services equivalent to KRW 20,000,000,000, the Defendant prepared and issued a false tax invoice as if he provided services; and (c) around that time, from around September 30 to September 30, 2016, prepared a false tax invoice for the total amount of KRW 986,397,893 in total for 44 times, as shown in the list of crimes committed in the attached Table.
B. On July 11, 2016, the Defendant received a copy of a false tax invoice as if he received a service equivalent to KRW 30,000,000 from the supply price, although the Defendant had not received the supply of goods or services from the E (the present F).
2. No person who prepares and submits a false list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer or seller;
Nevertheless, on January 25, 2016, the Defendant reported the establishment of the quarterly value added tax by accessing the National Tax Service Home Tex website via a computer at the office around February 2015, the Defendant entered the fact of around December 31, 2015 as the supply of services equivalent to KRW 40,00,000 on the aggregate list, although there was no fact that he/she supplied goods or services for the development of the entertainment industry, and entered the fact of the same day as the supply of services equivalent to KRW 63,636,363 on the aggregate list, and supplied services equivalent to KRW 119,00,000 on the aggregate list of supply amounts to KRW 63,636,363 on the same day.