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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
[Criminal record] On March 30, 2017, the Defendant was sentenced to a suspended sentence of 2 years for criminal fraud at the Incheon District Court on August 30, 201, and the said judgment became final and conclusive on April 7, 2017.
[2] The Defendant is a person who actually runs a gold business in Bupyeong-gu Incheon Metropolitan City from May 1, 2013 to April 30, 2014.
1. On May 30, 2013, the Defendant issued a tax invoice of KRW 768,36,738 in the aggregate amount of supply without supplying goods or services on 57 occasions, including issuing a tax invoice of KRW 4,588,210 in the supply price to E, although there was no fact that goods or services were supplied to E at the D office. From that time, the Defendant issued a tax invoice of KRW 57 in the aforementioned manner as above from June 30, 2014.
2. On May 31, 2013, the Defendant issued a false tax invoice of KRW 326,09,873 in the same manner as in the attached Table 2 column, even though the Defendant supplied goods equivalent to KRW 7,252,228 to F at D offices, it issued 38 copies of the false tax invoice of KRW 476,879,202 in the aggregate of the supplied values, in spite of having supplied goods equivalent to KRW 10,360,325 in the value of the supplied goods to F at D offices.
3. The prosecutor who submitted a list of total tax invoices by customer with false entries was prosecuted for false transactions in accordance with Article 10(1)2 of the Punishment of Tax Evaders Act, and Article 10(3)3 of the Punishment of Tax Evaders Act, with respect to processing transactions, by applying Article 10(1)2 of the Punishment of Tax Evaders Act.
However, even if there is no real transaction equivalent to the supply value of each seller listed on the above list, or there is a certain real transaction, a list of total supply values as a whole shall be submitted to the government.