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A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who has engaged in wholesale and retail business of building materials under the trade name of “E” from March 21, 2013 to April 2, 2014 in Cheongju-si.
"2014 Highest 941"
1. On March 11, 2013, the Defendant issued a tax invoice stating “E,50,000” on the supply price column for “31,50,000” in the “E office located in the Chungcheongnam-gun,” and the said tax invoice was issued to the employee of the Muan Industries Construction (State) as if he supplied goods or services equivalent to KRW 31,50,000 to Muan Industries Construction (State) as if he supplied goods to Muan Industries Construction (State).
In addition, from March 11, 2013 to June 30, 2013, the Defendant issued 63 copies of sales tax invoices worth KRW 1,376,317,600 in total, as shown in the attached Table 1, without supplying goods or services.
2. Around July 25, 2013, the Defendant reported the fixed value-added tax at the Dong-owned Tax Office in 2013, and submitted five times from EF any goods or services equivalent to KRW 325,780,000, on five occasions, entered in the list of individual tax invoices by seller.
In fact, E is written from F as “two-year charges,” but it is deemed as “one-year clerical error,” and thus corrected. There was no supply of goods or services equivalent to the same amount.
Around July 25, 2013, the Defendant reported the fixed value-added tax for the first time in 2013, as stated in the attached Table 2 of Crimes List 2, and submitted to the Government a false list of tax invoices by seller, as if the Defendant did not receive any goods or services from each transaction partner, even though he did not receive any goods or services equivalent to KRW 1,456,410,000 from each transaction partner.
"2014 Highest 1846"
3. The Defendant is from E office around July 30, 2013, while the facts are E.