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Defendants shall be punished by imprisonment for six months.
However, each of the above punishments shall be executed for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
[criminal record] On September 9, 2016, Defendant A was sentenced to two years of suspension of execution on September 20, 2016 and the above judgment became final and conclusive on September 20, 2016.
[2] The Defendant B attempted to operate E in the name of the Defendant Company D and 203 at the time of discussion by borrowing the name of the Defendant Company A, but the actual operation of E is difficult, and Defendant B was willing to pay 2-4% of the value added in return for issuing the processed tax invoice to Defendant A, and to issue the processed tax invoice in the name of E.
1. No person who issues a false tax invoice shall issue a tax invoice without supplying goods or services;
Nevertheless, on August 10, 2014, the Defendants issued a false tax invoice of KRW 9,409,520 at the above E office around August 10, 2014 and issued a total of KRW 1,242,413,786 on a total of 56 occasions from that time until December 31, 2015, as stated in the crime list, even though the Defendants did not receive goods or services from non-Ncom.
2. No person who submits a false list of total tax invoices by purchaser shall submit to the Government a false list of total tax invoices by purchaser under the Value-Added Tax Act without being supplied with goods or services;
A. On January 26, 2015, at G office located in the Dong-gu Daejeon Daejeon, the Defendants filed a report on value added tax for E in the second period of 2014, with H, etc., and submitted a false list of total tax invoices for individual suppliers, stating the supply price of goods or services, as if they were supplied with goods or services without being supplied by H, etc.
B. On July 24, 2015, the Defendants reported the 1st value added tax for E at the place described in paragraph (a) of Article 2015, without being supplied with goods or services from H.