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A defendant shall be punished by imprisonment for not less than one year and six months.
Reasons
Punishment of the crime
[criminal records] On September 28, 2017, the Defendant was sentenced to two years of imprisonment with prison labor at the Gwangju District Court on the violation of the Punishment of Tax Offenses Act, etc. and the judgment became final and conclusive on December 20, 2017.
[Criminal facts] [2017 Highest 5392] Defendant and Defendant’s ASEAN are those who actually operated E companies located in D from April 26, 2012 to female time.
1. On December 24, 2012, the Defendant received a false tax invoice in collusion with C, and on December 24, 2012, at the FF Office of the Bank of Korea in Gwangju-gun, the Defendant received 46 copies of a false tax invoice in total of 1,354,059,977 won, including the fact that E Company was not a stock company and was supplied with goods from E, and that it was issued with the purchase tax invoice in an amount equivalent to 64,295,454 won as if it was supplied with the goods from E, and during the period from December 24, 2012 to June 30, 2014, the Defendant received 46 copies of a false tax invoice in total of 46 times as shown in attached Table 1.
2. On December 24, 2012, in collusion with C, the Defendant submitted a list of the separate tax invoices by false purchaser. Around December 24, 2012, the Defendant filed an early refund report, such as the zero-value tax rate by general taxable persons (from November 1 to November 30), at the office of the FF office of the said KG GG, via the tax agent GG office, and submitted a false list of the individual tax invoices by purchaser, stating that E had received goods from H, although the company did not receive goods from H, the E submitted a list of the total tax invoices by purchase price of KRW 27,328,00, which entered as if it had received goods from H, from H, from that time until May 24, 2014, including the total tax invoices by total amount of KRW 929,682,273-2,73, as shown in the attached list of crimes, from that time to May 24, 2014.
3. The Defendant is an exporter who received false tax invoices from an I company, etc. in collusion with C and actually operates by the Defendant.