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A defendant shall be punished by imprisonment for not less than eight months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Criminal facts
The Defendant is a person who runs a wholesale and retail business in the name of Gangseo-gu Seoul Metropolitan Government B apartment 413 Dong 1003, "C".
1. Around April 28, 2011, the Defendant issued sales tax invoices of an amount equivalent to KRW 7,400,000 to D, notwithstanding that he/she did not supply goods or services in the above C, and issued 43 copies of sales tax invoices of an amount equivalent to KRW 1,090,120,000 in total over 43 times from that time to June 30, 2013 without supplying goods or services as shown in the annexed list 1.
2. Around July 30, 2012, the Defendant issued a tax invoice of an amount equivalent to KRW 97,000,000 from the said company, even though there was no supply of goods or services, at any place, to the KCAE, and in addition, from around that time to December 30, 2012, three copies of the purchase tax invoice of an aggregate of KRW 509,000,000 were issued in total three times in the absence of supply of goods or services, as shown in attached Table 2.
Summary of Evidence
1. Partial statement of the defendant;
1. Examination protocol of the accused by prosecution;
1. The prosecutor's statement concerning the F;
1. Application of each police protocol to G and H
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [Scope of Recommendation] Tax (Type 1) (Type 3 billion won): No basic area: June-1 (type 1): [Decision of Sentence] (Decision of Sentence ] The Defendant was sentenced to suspended sentence of imprisonment, taking into account the size of the false tax invoice amount in this case and all other factors of sentencing as shown in the oral proceedings, including the Defendant’s age, character and conduct, health, criminal records, etc.
It is so decided as per Disposition for the above reasons.