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Defendant
A shall be punished by imprisonment with prison labor for six months, and by a fine of seven million won for Defendant B.
Reasons
Punishment of the crime
Defendant
On May 25, 2018, A was sentenced to imprisonment with prison labor for a crime of fraud at the Seoul Northern District Court on May 25, 2018, and one year and six months (before a judgment of one year of suspended execution of imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act, which became final and conclusive on June 12, 2015), and one year and one year of imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act.
Defendant
A is a person who actually operates Company B, and Defendant B is a company established in Dongdaemun-gu Seoul on March 7, 2016 for the main purpose of wholesale and retail business, such as LED lighting equipment, in Dongdaemun-gu Seoul.
1. Defendant A
(a) No person who receives a false tax invoice shall be issued a tax invoice stipulated by the Value-Added Tax Act without being supplied with any goods or services;
On December 7, 2016, the Defendant received a false tax invoice of the total value of KRW 134,500,000,000 in total two times from the above date and time to December 26, 2016, including a tax invoice of the supply price of KRW 83,00,000, which entered as if he were supplied goods or services, although he did not receive any goods or services from Company D, and received a false tax invoice of the total value of KRW 134,50,000,00 in the same manner as shown in the attached Table 1.
(b) No person who issues a false tax invoice shall issue a tax invoice stipulated by the Value-Added Tax Act without supplying any goods or services;
Around September 12, 2016, the Defendant issued a false tax invoice in an amount equivalent to KRW 461,800,000,000, in total, 10 times from the above date to December 19, 2016, including a tax invoice stating as if the value of supply was supplied goods or services equivalent to KRW 37,00,000, although the Defendant did not supply goods or services to E Company.
(c)any false seller;