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A defendant shall be punished by imprisonment with prison labor for not more than ten months.
Reasons
Punishment of the crime
1. The Defendant is a person who imports and sells malicious stories, etc. in the name of "D," in the name of "D," in Goyang-gu, Busan Metropolitan City C.
On November 26, 2012, the Defendant, at the above “D” office on November 26, 2012, changed the price for importation of 200 Hphones to the victim E in advance. On that hand, the Defendant, by December 26, 2012, told the victim E to supply 20 BNphones.
However, at the time of fact, the defendant was thought to use it as operating expenses of the company, such as employee's pay, even if receiving the Hphone payment from the victim, and there was no intention or ability to deliver the Hphone to the victim.
The Defendant, by deceiving the victim as such, received KRW 10,236,00 from the victim to the account in the name of D on the same day.
2. The Defendant is a person who operates D, which is a wholesale retail company, such as musical stories, in the Ilyang-si CDadong-gu, Youngyang-si.
No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.
On March 12, 2012, the Defendant issued a false tax invoice of KRW 10,051,818, even though the Defendant did not supply goods to I, as if he had supplied goods, as if he had issued a tax invoice, and sold KRW 2,349,825,551 to 1, 2012, as shown in the attached list of crimes, as if he had sold KRW 2,349,825,51 in total to 42 businesses, as shown in the attached list of crimes.
Summary of Evidence
[2013 Highest 2446]
1. Defendant's legal statement;
1. Statement of E;
1. Investigation report (record recording in the currency of December 17, 2012);
1. The certificate of transfer (the amount of damage payment) ;
1. Defendant's legal statement;
1. The statement of F, G, and H among the interrogation records of the accused prepared by the public prosecutor;
1. A report on the completion of an investigation, a list of crimes, a list of total tax invoices, a list of name of each field verification, details of transactions, written confirmation, details of transactions, and application of each tax invoice statute;
1. Article 347 of the Criminal Act applicable to the crime and Article 347 of the choice of punishment.