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A defendant shall be punished by imprisonment for one year.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is a person who actually operates "C" for the purpose of wholesale and retail business, such as electric materials, in substantial Gu B in Cheongju-si.
1. On January 31, 2017, the Defendant issued a false tax invoice stating that he/she supplied goods equivalent to KRW 3,805,200 of the supply price to D on January 31, 2017, and that he/she issued a false tax invoice stating that he/she supplied goods equivalent to KRW 25,368,00 of the supply price, even though he/she supplied goods equivalent to KRW 3,805,200 to D on January 31, 2017. From around that time to November 30, 2017, he/she issued 20 copies of the tax invoice stating that he/she provided goods equivalent to KRW 24,424,690 of the supply price to three enterprises, such as D, as written in the list of crimes in attached Table 1.
Accordingly, the Defendant issued a false tax invoice to the person who should prepare and issue the tax invoice in accordance with the Value-Added Tax Act.
2. On January 25, 2017, the Defendant received a false and false tax invoice: (a) in the above “C” office; (b) in fact, (c) in the absence of the fact that E supplied the goods to “C”, the Defendant received a tax invoice stating falsely an amount equivalent to KRW 68,520,000 of the supply value; (d) in the F from August 8, 2017, the Defendant provided the goods amounting to KRW 14,231,000 of the supply value to “C” and received a false tax invoice stating as if the supply price was 28,30,000,000 of the supply value; and (e) from that time to December 13, 2017, the Defendant received a false tax invoice stating that the total amount of KRW 1,049,580,000 of the supply value from three enterprises, such as “E,” as indicated in the attached Form 2 crime list, and received a false tax invoice equivalent to KRW 371,137,0.
Accordingly, the defendant does not receive goods or services but receives a false tax invoice under the Value-Added Tax Act, and the person who is obliged to prepare and issue a tax invoice under the Value-Added Tax Act shall make a false statement.