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A defendant shall be punished by imprisonment for not less than eight months.
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
On July 18, 2018, the Defendant was sentenced to two years of suspension of the execution of imprisonment for the violation of the Punishment of Tax Evaders Act in the Seosan Branch of the Daejeon District Court for the violation of the Punishment of Tax Evaders Act, and the judgment became final and conclusive on February 1, 2019.
1. No person who is required to prepare and issue a tax invoice to be entered in a false manner shall issue the tax invoice by entering it in a false manner;
Nevertheless, from August 3, 2016 to January 9, 2017, the Defendant provided D with construction services equivalent to KRW 48,636,364 in fact at C’s office located in Si interesting City, and issued a tax invoice stating a false tax invoice of KRW 100,00,000 in total, in excess of the actual supply price, as shown in the separate sheet of crimes (1) as shown in the separate sheet of crimes (1), including issuing six tax invoices of KRW 100,00,000, in excess of the actual supply price, from August 3, 2016 to December 23, 2016.
2. The Defendant, in the course of operating a business with the name of “C”, which is the Defendant’s private village, and registered in the name of “C,” and in fact, C is willing to issue one copy of the processed tax invoice as if C had supplied goods or services equivalent to KRW 30,00,000 to the LAF without the consent of the said E.C. In the C office described in paragraph (1) around September 30, 2016, by accessing the National Tax Service website by computer and choosing the “issuance of electronic tax invoices” to the “supplier” column of the electronic tax invoice, “C,” the name of “E,” and “supply information” column, and “supply value” column, “C0,000,000,” and “2016-9,30,000,” and “the date of preparation,” respectively, by submitting the electronic tax invoice to the National Tax Service system from September 30, 2016.