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[DefendantN] DefendantN shall be punished by imprisonment with prison labor for one year and six months.
However, the above punishment shall be imposed for a period of three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
Defendant
NN is the representative of AP located in Mapo-gu Seoul Metropolitan Government, and Defendant B is the representative of the Guro-gu Seoul Metropolitan Building H heading F.
1. DefendantN;
A. On June 20, 2016, DefendantN issued a false tax invoice. On June 20, 2016, DefendantN issued 12 copies of the tax invoice amounting to KRW 639,909,087, including the issuance of false tax invoice as shown in the list of crimes in the separate sheet, even though there was no fact that the goods or services equivalent to the supply price of KRW 48,636,364 were supplied to AP Q.
B. DefendantN received a false tax invoice on June 20, 2016; DefendantN received a false tax invoice as if it received the supply of goods or services equivalent to KRW 47,727,273, even though it was not supplied by the F in charge of the settlement of disputes.
2) On December 26 of the same year, DefendantN received a false tax invoice as if he received the supply of goods or services equivalent to the supply price of KRW 591,272,727 from the KP office.
2. In the event that a purchasing enterprise purchases goods, etc. from a selling enterprise with a view to reducing the use of a bill in connection with the settlement of goods for commercial transactions between the companies in accordance with the Government’s policies to improve the bill system, and for supporting the normal business activities of small and medium enterprises difficult to raise funds, the purchasing enterprise pays the sales proceeds to the selling enterprise based on the tax invoice and other transaction documents, and the purchasing enterprise pays the sales proceeds to the selling enterprise, and the purchasing enterprise pays them to the financial institution after a certain period. Such loans are limited to the transaction of goods by electronic means within 30 days from the date of issuance of the tax invoice, etc. (the so-called “B2B method”).