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[Defendant A] The defendant shall be punished by imprisonment for one year.
However, the above sentence shall be executed for two years from the date of the final judgment.
Reasons
Criminal facts
[criminal power] On June 27, 2018, Defendant B was sentenced to imprisonment with labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) at the Changwon District of Busan High Court on the grounds of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, a fine of KRW 490 million, and a suspended sentence of imprisonment with labor for three years on or around August 24, 2018.
【Criminal Facts】
1. Defendant A’s violation of the Punishment of Tax Evaders Act (2016Gohap867) related to D (hereinafter “Defendant A”) is a person who operated D in the Geum-gu, Busan from April 2015 to March 2016.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit, and submit to the Government a list of total tax invoices by seller or seller with false entries.
A. On July 1, 2015, Defendant A issued 66 copies of the tax invoice totaling KRW 1,142,246,910, as indicated in the separate sheet of crime (1) from that time until March 25, 2016, including the issuance of a false tax invoice by which the fact at the above D office did not supply goods or services to F Co., Ltd. (hereinafter “F”).
B. On August 17, 2015, Defendant A received false tax invoices: (a) received false tax invoices from G Co., Ltd. (hereinafter “G”); and (b) received 16 copies of tax invoices equivalent to 471,003,100 won in total, from that time until January 22, 2016, as indicated in the separate sheet of crime (2) from the time of receipt of the false tax invoices, without being supplied goods or services from G Co., Ltd. (hereinafter “G”).
2. Defendants B and A’s violation of the Punishment of Tax Evaders Act in relation to H Co., Ltd. and Defendant C’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) (2018 Gohap265) are H. H. in the J of Kim Sea.