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A defendant shall be punished by imprisonment for a term of one year and two 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 November 16, 2011 to September 30, 2012, the Defendant is a person who operated a gas station under the trade name of “D gas station” in Seogu-gu, Daegu-gu, “D gas station,” and from June 21, 2012 to September 11, 2014, the Defendant was operating a gas station under the trade name of “F gas station” in the same Gu E.
1. No person liable to prepare and 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, on September 21, 2011, the Defendant supplied the amount equivalent to KRW 11,91 liter 12,678,358 to the “G gas station”, which is the customer, and did not issue a tax invoice even after having supplied the same amount of KRW 11,91 liter 12,678,358 to the “G gas station”, and as indicated in the separate crime list (1) from July 16, 201 to September 11, 2014, the Defendant did not issue a tax invoice of KRW 5,069,200 (based on the supply price) in total 343 times in total with respect to the transactions that occurred between February 2, 2011 and September 2, 2014, which are the taxable period of value-added tax, as indicated in the separate crime list (1).
2. No person who is obliged to be issued a tax invoice under the Value-Added Tax Act shall be issued a tax invoice without being issued or with being issued a false entry therein;
Nevertheless, the Defendant did not issue a tax invoice of KRW 2,00 litress 2,984,072 via the “G gas station”, which is the customer, on July 18, 201, as indicated in the attached Table of Crimes (2) from July 15, 201 to August 26, 2014, with respect to the transactions that occurred during the period from February 2, 2011 to February 2, 2014, the value-added tax period, as indicated in the attached Table of Crimes (2), on a total of 616 times, and did not issue a tax invoice of KRW 5,17,204,66 (based on the supply price).
3. No person who is obliged to have a tax invoice issued pursuant to the Value-Added Tax Act on the receipt of false tax invoices shall be issued nor issued with a false entry;
In addition, goods or services are not supplied.