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A defendant shall be punished by imprisonment for one year.
However, the execution of a sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
(b) the defendant;
Reasons
Punishment of the crime
The Defendant, as a staff member of the Company B, established the Company C with the aim of selling and purchasing fishery products and tobacco products to pay wages, materials, etc. to the Company’s employees, and was engaged in a transaction with the Company B with the Company. However, the Defendant was willing to issue or receive tax invoices, invoices, and a list of total invoices, etc. as if they were supplied or received with the said Company’s customer.
No person shall issue or receive an invoice under tax-related Acts without supplying goods or services by falsehood, or submit to the Government an invoice by seller by seller under tax-related Acts by false entry of a list of invoices by seller under tax-related Acts, and may not receive a tax invoice under tax-related Acts or submit it to the Government by entering a false list of invoices by seller by seller under tax-related Acts.
1. On July 2, 2014, the Defendant issued a false invoice at the office of B Co., Ltd. located in Sacheon-si, and the Defendant issued a false invoice equivalent to KRW 13,500,000 from that time to June 30, 2015, including issuance of a false invoice equivalent to KRW 13,50,000 of the supply price, despite the fact that C supplied goods or services to E, until June 30, 2015.
2. On November 30, 2014, the Defendant issued a false tax invoice at the place indicated in the foregoing Paragraph 1 above, and the fact was that C issued a false tax invoice equivalent to KRW 18,000,000 in total, five times from that time to June 15, 2015, as shown in the attached Table 2, in total, during the period from June 15, 2015, in spite of the fact that C had not supplied goods or services to B, and that it issued a false tax invoice equivalent to KRW 24,725,624 in total.
3. The Defendant who received a false invoice on July 31, 2014.