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A defendant shall be punished by imprisonment for not less than eight months.
Reasons
Punishment of the crime
The defendant is the actual operator of F Co., Ltd. in Ulsan Nam-gu E.
1. On February 28, 2013, the Defendant issued a false tax invoice as if he provided cleaning services equivalent to KRW 7,000,000 of the supply price, even though there was no fact that he provided services to G, the Defendant issued one copy of the electronic tax invoice at the F office of the F office of the Company around February 28, 2013.
In addition, from that time until June 29, 2013, the Defendant issued an electronic tax invoice amounting to KRW 4,129,600,000 in total supply amounting to KRW 4,129,60,000, to G, H, and I over 30 times, such as [Attachment Table 1-30] through the same method.
Accordingly, the defendant did not supply goods or services, and issued 30 copies of the electronic tax invoice, respectively.
2. On March 29, 2013, the Defendant issued a false statement of tax amount at the same place as the actual transaction amount, upon receipt of a request to issue a tax invoice by requesting the issuance of a false statement of tax amount. In fact, the Defendant issued an electronic statement of tax amounting to KRW 170,00,000,000 in total, as if he provided services equivalent to KRW 50,000,000 in supply value, and issued an electronic statement of tax amount equivalent to KRW 170,000 in total, via the same method as in the table of crimes in the attached Form 31,32, as in the same day, to the Jel twice.
As a result, the defendant issued two copies of tax invoices by entering them in a false manner.
3. The Defendant received a false tax invoice at the same place on June 17, 2013, and the fact that the Defendant received goods or services from AWC Co., Ltd., without having received the supply of goods or services from AWC, the Defendant received one copy of the electronic tax invoice as if he received the supply price of services equivalent to KRW 382,223,00, and received one copy of the electronic tax invoice equivalent to KRW 623,627,000 as if he received the supply price by the same method on June 28, 2013.
Accordingly, the defendant is supplied with goods or services.