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A defendant shall be punished by imprisonment for not less than eight 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
From September 1, 2014 to November 2, 2018, the Defendant operated software source development business under the trade name “E” in subparagraph D of the C Building in Daegu.
1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;
Nevertheless, around July 1, 2017, the Defendant did not issue a tax invoice even though it provided goods, such as supplying security equipment equivalent to KRW 300,00,000,000, to the F in the above E office, and did not issue a tax invoice from July 1, 2017 to June 30, 2018, even though it supplied goods equivalent to the total value of KRW 1,707,572,545, as shown in the attached list of crimes (1).
2. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that have been issued with false tax invoices;
Nevertheless, on July 31, 2017, the Defendant supplied a security equipment to the above E office, and issued a false tax invoice in the amount of KRW 1,707,572,545 in total, as shown in the separate crime list (2) at six times until May 21, 2018, as if the Defendant supplied a security equipment to the KOG, even though there was no supply of the security equipment to the KOG, the Defendant issued a false tax invoice in the amount of KRW 300,00,000 of the supply price as if the security equipment was supplied to the KOG.
Summary of Evidence
1. Defendant's legal statement;
1. The police statement of H;
1. A written accusation;
1. Application of statutes governing six tax invoices;
1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) on criminal facts; Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); Article 10(3)1 of the former Punishment of Tax Evaders Act.