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[Defendant A] The defendant shall be punished by imprisonment for ten months.
However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
On November 29, 2016, Defendant A was sentenced to a suspended sentence of four months for fraud at the Busan District Court on December 7, 2016, and the judgment became final and conclusive on May 25, 2016. On March 20, 2017, the Busan District Court was sentenced to two years of imprisonment for fraud, etc. on March 20, 2017. On June 28, 2017, the judgment was final and conclusive on October 19, 2017, by being sentenced to two months of imprisonment for fabrication of private documents, etc. at the Jinwon District Court's Jinju Branch's Seoul District Court's Jin Branch's Seoul District Court's Jin Branch's imprisonment with prison labor for one year and six months on February 7, 2018, and the judgment became final and conclusive on June 22, 2018.
The defendant A is the actual representative director of the corporation B that runs food wholesale and retail business with the place of business in the racing-si.
1. Defendant A
(a) No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;
Around December 11, 2014, the Defendant issued a tax invoice of KRW 10,041,00,000, in total, 59 times as shown in the separate sheet of crime (1) between around 201 and June 30, 2015, as shown in the separate sheet of crime (1), as if the Defendant supplied goods or services to “D” even though there was no fact that the goods or services were supplied to “D”, and then issued a tax invoice of KRW 10,041,00,000, in total.
(b) No person who issues a false invoice shall issue a tax invoice under the Income Tax Act and the Corporate Tax Act without supplying goods or services;
Around December 31, 2014, the Defendant issued an invoice of 12,158,000 won as if he/she had not supplied goods or services to “stock company E” even though he/she had not supplied goods or services to “stock company E,” and issued one invoice as well as between around that time and December 31, 2014, as shown in the List of Crimes (2).