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A defendant shall be punished by imprisonment for one year.
However, 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
No tax invoice under the Value-Added Tax Act shall be issued or issued without being supplied with goods or services, and a list of total tax invoices by seller and by seller under the Value-Added Tax Act shall not be submitted by stating in falsity.
1. On November 22, 2018, the Defendant violated the Punishment of Tax Evaders Act due to the receipt of false tax invoices: (a) received one tax invoice of an amount equivalent to KRW 40,882,000 of the supply value as if he had not been supplied with goods or services from C in Seo-gu, Incheon, in which the Defendant actually operated, and (b) received one tax invoice of an amount equivalent to KRW 40,882,000 from around that time to December 27, 2018; and (c) received a false tax invoice of an amount equivalent to KRW 665,202,00 in total of supply value for one business on nine occasions, such as the list of crimes (1) in the attached Table
2. On November 13, 2018, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false tax invoice: (a) issued a tax invoice of an amount equivalent to KRW 34,020,000 of the value of supply as if C provided goods or services to E in spite of the fact that C provided goods or services to E; and (b) issued a false tax invoice of an amount equivalent to KRW 751,896,000 in total of the value of supply to 10 businesses over 28 occasions from around that time to December 31, 2018, as shown in the list of crimes (2).
3. On January 25, 2019, the Defendant violated the Punishment of Tax Evaders Act due to the false list of total tax invoices by list: (a) filed a final return on the second return of value-added tax for C in 2018 on the Seo-gu, Seo-gu, Incheon, Seo-gu, Incheon; and (b) entered the supply price of goods or services from C in a false list of total tax invoices equivalent to KRW 400,000,000 in supply price as if C had not received any goods or services from D.
Summary of Evidence
1. The investigation report of the police interrogation protocol of the defendant F on the defendant's court statement F is accompanied by the additional accusation.