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A defendant shall be punished by imprisonment for four months.
However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is a person who actually operates a construction business chain C in Changwon-si, Changwon-si B 1th floor.
1. Violation of the Punishment of Tax Evaders Act in relation to the comprehensive construction of Ilsung;
A. On June 10, 2016, the Defendant, at the above C Office, issued one copy of the false tax invoice with “C” as if C had supplied services equivalent to KRW 456,187,160 in the supply price,” the supplier who received the supply price, and the supply price “456,187,160 won,” and “456,187,160 won,” even though C had received a subcontract for the construction of D Product Processing Factory from Ilsung Integrated Construction Co., Ltd., in fact, upon issuing a tax invoice for the construction of D Product Processing Factory.
B. On July 25, 2016, the Defendant: (a) filed a final tax return on the value-added tax at the Busan District Tax Office located in 211 as 3.15, Changwon-si, Changwon-si; (b) prepared a list of total tax invoices by the seller stating false sales, as described in the foregoing paragraph, and submitted it to the Government.
(c)
At the above C office around October 3, 2016, the Defendant issued one copy of the false tax invoice with the supply price of KRW 53,449,200 as if C supplied services equivalent to KRW 53,449,200, while issuing a tax invoice for the supply, at the same time, the Defendant issued one copy of the false tax invoice with the supply price of KRW 53,49,200, “53,449,200,” which is “53,449,200.”
(d)
On January 25, 2017, the Defendant filed a final return on value added tax at the Msan tax office located in 211 as of March 15, 201 at Changwon-si, Changwon-si, Changwon-si, 3 and 15, and C.
A list of total tax invoices by customer stating false sales as described in the paragraph was prepared and submitted to the Government.
2. Violation of the Punishment of Tax Evaders related to the F;
A. The Defendant on August 23, 2016