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A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who engages in construction business, such as Changho Lake and steel framed Corporation, in Daegu Suwon-gu D.
1. No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services;
On July 25, 2014, the Defendant, at the above E office, prepared and delivered a tax invoice as if he supplied goods and services equivalent to KRW 50,000,000,000 for the construction of Sungjin Co., Ltd. without a real transaction, and prepared 12 copies of the false tax invoice equivalent to the total supply price of KRW 628,470,00,00 from that time to December 31, 2015, as shown in [Attachment 1] list of crimes in the attached Table 1.
2. On July 30, 2014, the Defendant received a false tax invoice (purchase) from three companies for a total amount of eight times, as shown in attached Table 2, from the time on December 28, 2014, including that the Defendant received one copy of the tax invoice as if he/she received goods and services equivalent to KRW 49,850,000 from the trade in Taesan, a stock company without real trade without real trade, and received eight copies of the tax invoice equivalent to KRW 580,970,000 from three companies without real trade as shown in attached Table 2.
3. No person who submits a list of total tax invoices by seller or by seller entered in a false manner shall submit to the Government a false list of total tax invoices by seller or by seller, without supplying or receiving any goods or service;
On January 25, 2015, the Defendant: (a) filed a report on confirmation of value-added tax for a period of 2014Do2; and (b) provided goods or services to five enterprises, such as Sungjin Construction Co., Ltd., even though he/she did not supply the goods or services; (c) falsely entered a list of total tax invoices by customer, as if he/she supplied goods and services to five enterprises, including Sungjin Construction Co., Ltd.; and (d) received goods or services.