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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 two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated a clothing manufacturing company from October 2016 to February 2019 with “C” from the third floor of the building B in Gangseo-gu Seoul Metropolitan Government.
No person shall issue or receive a tax invoice without supplying or being supplied with goods or services under the Value-Added Tax Act, and shall not submit a list of total tax invoices by seller on a false basis.
1. On December 1, 2017, the Defendant received a false tax invoice in an amount equivalent to KRW 55,00,000 from “D,” and received eight copies of the false tax invoice in an amount equivalent to KRW 299,956,200 from around that time to December 26, 2018, as shown in attached Table 1, even though there was no fact that the Defendant received goods or services from “D,” as well as from around December 1, 2018.
2. Notwithstanding the fact that the Defendant issued a false tax invoice around November 4, 2017 did not supply goods or services to E, the Defendant issued a false tax invoice of an amount equivalent to KRW 4,500,000 in supply value, and issued 41 copies of the false tax invoice of an amount equivalent to KRW 1,114,178,90 in total, as shown in the separate sheet 2 from around that time to July 31, 2019.
3. On January 23, 2018, the Defendant submitted a false list of total tax invoices by seller: (a) even though there was no supply of goods or services from F in spite of the absence of supply of goods or services, the Defendant submitted one sheet of total supply value of KRW 48,225,00, which entered false details in the list of total tax invoices by seller.
4. A Defendant who falsely enters and submits a list of total tax invoices by customer on July 24, 2017, when filing the first value-added tax return for the year 2017, the fact is as follows: (a) despite the fact that he/she supplied goods or services to G, the total value of KRW 80,000,000 in supply as if he/she supplied such goods or services.