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Defendant shall be punished by imprisonment for a term of one year and six months.
However, the execution of the above sentence shall be suspended for three years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
“G” registered in the name of the Defendant’s wife on June 14, 2016 from around June 14, 2016 to June 30, 2017 is a person who actually operated the “G” registered in the name of the Defendant’s wife D and E at the Gangnam-gu Seoul Metropolitan Government from around June 14, 2016.
1. No tax invoice shall be issued even though a person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts and subordinate statutes has conspired so that he/she is supplied goods or services;
Around October 16, 2016, the Defendant purchased goods, such as red ginseng, equivalent to KRW 11,940,382, from H, which are supplied by a merchant selling non-registered materials, at the above office of “G” around October 16, 2016, but did not receive a tax invoice in collusion with the above H, and was not issued. From July 1, 2016 to December 28, 2016, the Defendant purchased goods, such as red ginseng, cosmetics, and household goods, the total supply amount of which is equivalent to KRW 1,278,794,655, in total, from 131 times to 131 companies, as shown in attached Table 1 of the Crimes List 1.
2. No person who receives a false tax invoice shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;
Around November 4, 2016, the Defendant was issued a false tax invoice equivalent to KRW 110,064,340, in total, 35 times from October 3, 2016 to December 30, 2016, including a false invoice of tax amounting to KRW 110,064,340, as if he/she was supplied with goods although he/she had not received goods from “I”, and was issued a false invoice of tax amounting to KRW 2,426,810,732, in total, 35 times from around October 3, 2016 to December 30, 2016.
The Defendant, “K” from November 18, 2016 to September 30, 2017, is a person who actually operated “K” under the name of the Defendant’s wife F.
1. A person who is required to obtain tax invoices pursuant to the Value-Added Tax Act;