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A defendant shall be punished by imprisonment for not less than five months.
However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated C for the purpose of manufacturing industrial machinery and wholesale of electric sets between December 29, 2012 and January 26, 2017.
1. No person who is obligated to prepare and issue tax invoices pursuant to the added-value Tax Acts that are not issued shall issue them unless he/she issues tax invoices or make false entries therein;
Nevertheless, the Defendant sold goods equivalent to KRW 8,000,000 at C office located in Yangsan-si B on August 8, 2016, to D Co., Ltd., but did not issue a tax invoice, even though it sold goods equivalent to KRW 8,00,000,00.
2. No tax invoice under tax-related Acts shall be issued or received without supplying or receiving any goods or services falsely received;
Nevertheless, the Defendant, at around June 17, 2016, received a tax invoice of the amount equivalent to KRW 245,366,600 for 18 times as if he received the supply of goods or services, even though he did not receive the supply of goods or services from E, as if he received the supply of KRW 85,480,00 from E (60) and the supply price of KRW 85,480,00, including the Plaintiff received the tax invoice from E (60) and from then to December 12, 2016, even though he did not receive the supply of the goods or services as described in the list of crimes in the separate sheet of crimes.
3. No tax invoice under tax-related Acts shall be issued or received without supplying or receiving any goods or service supplied falsely;
Nevertheless, on September 27, 2016, the Defendant issued a tax invoice as if the Defendant supplied F with the supply price of 8,015,000 won of the facilities other than the set of 1 set, although the Defendant did not have supplied goods or services to F.
Summary of Evidence
1. Statement by the defendant in court;
1. The head of the tax office;