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A defendant shall be punished by imprisonment with prison labor for not more than ten months.
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
The defendant is a person who actually operated B, C, C, and E.
No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.
1. On November 10, 2018, the Defendant issued a false tax invoice, stating that C, a person who receives supply of goods or services is KRW 19,600,000, in the B office located in Nam-si, Namyang-si, and that C, even though there was no fact that C supplied goods or services to E, the Defendant issued a false tax invoice, stating that E, the supply value is KRW 19,6
In addition, from November 10, 2018 to December 31, 2018, the Defendant issued 10 copies of the false sales tax invoice of KRW 1,470,600,000 in total, as shown in the attached list of crimes (1) at the same place in the same manner as in the same manner.
2. On November 10, 2018, the Defendant received a false tax invoice issued one copy of the false tax invoice stating that “A, a person supplied, or a supplier was 19,600,000 won, although there was no fact that E was supplied with goods or services from C.
In addition, from November 10, 2018 to December 31, 2018, the Defendant received 12 copies of a false sales tax invoice of KRW 1,457,391,000 in total of the supply values as shown in the attached list of crimes (2) in the same manner and in the same place from around November 10, 2018.
Summary of Evidence
1. Written accusation of the defendant's legal statement;
1. Application of Acts and subordinate statutes on the investigation of value-added tax, each electronic tax invoice, business registration application (for individual business operators), investigation report (related to submission of a suspect A trade statement), and the report of value-added tax;
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) of the same Act (amended by Act No. 16108, Dec. 31, 2018);
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The Criminal Act, the suspension of execution;