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A defendant shall be punished by imprisonment for one year.
except that 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 the actual representative director who manufactures automobile parts and operates the F Co., Ltd. under the name of the wife of Gwangju Northern-gu, and the wife of Gwangju Northern-gu, D (from April 25, 2008 to June 9, 2010) and E (from June 10, 2010 to June 30, 2012). The defendant is the representative director who is operating the F Co., Ltd., Ltd., which is the same kind of company in his/her own name, and also operates both the above two companies in Gwangju Mine-gu, the representative director who is operating the H, the same company in his/her name.
1. On April 27, 2009, the Defendant issued a false tax invoice in the name of F Co., Ltd.: (a) around Gwangju Mine-gu; (b) around April 27, 2009, the Defendant issued 57 copies of the tax invoice in accordance with the Value-Added Tax Act, stating as if he supplied the goods or services to the said company even though he did not have supplied the goods or services to the said company; (c) from time to January 26, 2012, even though he did not have supplied the goods or services by the same method, until January 26, 2012, as shown in the list of crimes (1).
Accordingly, the Defendant issued a tax invoice without supplying goods or services under the Value-Added Tax Act.
2. On October 26, 2009, the Defendant received false tax invoices in the name of F Co., Ltd.: (a) around Gwangju Mine-gu; (b) around October 26, 2009, the fact was issued by K a tax invoice under the Value-Added Tax Act stating as if he was supplied goods or services equivalent to KRW 36,977,00 from the said company, even though he had not received the goods or services from K; and (c) until July 25, 2011, the Defendant was issued five copies of the tax invoice under the Value-Added Tax Act in total equivalent to KRW 103,343,00,00 as shown in the list of crimes (2).
Accordingly, the defendant does not receive any goods or services under the Value-Added Tax Act.