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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 a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is the operator of D (business registration number E) in the original city C and 202.
1. On October 30, 2013, the Defendant issued a false tax invoice amounting to KRW 50,000,000 in total, from that time until December 26, 2013, including the issuance of a false tax invoice of KRW 18 times in total, as shown in the attached Table 1 of the crime list, even though there was no fact that goods or services were supplied to F in F, and from that time, the Defendant issued a false tax invoice of KRW 50,00,000 in total, as shown in the attached Table 1.
2. On December 30, 2013, the Defendant received a false tax invoice and received a false tax invoice of KRW 27,272,727 of the supply price, even though D had not received goods or services from “G”, although the fact was not a fact that D received goods or services from “G”.
3. On July 19, 2013, the Defendant submitted a false list of total tax invoices by customer and submitted it to the said tax office by entering the false list of total tax invoices by customer, as if he/she supplied goods or services in the “H” and “I” from January 1, 2013 to June 30, 2013, even though he/she had not supplied goods or services from January 1, 2013 to June 30, 2013, the Defendant entered the false list of total tax invoices by customer and submitted it to the said tax office from January 20, 2014 to January 20, 2014.
4. The fact that the Defendant submitted a list of total tax invoices by seller on January 20, 2014 at the original tax office located in the former tax office located in the north-ro 2325, Won-si around January 20, 2014 is false and the Defendant entered a false list of total tax invoices by seller in the said tax office, even though D had not received goods or services from “G” during the period from July 1, 2013 to December 31, 2013, in the absence of the supply of goods or services from “G”.