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A defendant shall be punished by imprisonment with prison labor for a period of ten months and by a fine of seven thousand five hundred won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The defendant is the representative director of Gyeyang-gu, Inc. D in Incheon, Gyeyang-gu and C.
1. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;
Nevertheless, around January 13, 2015, the Defendant received 11 copies of the false tax invoice equivalent to KRW 1,223,839,998, in total, 11 times from May 8, 2015, as shown in attached Table 1, as if the Defendant received a false tax invoice equivalent to KRW 139,336,364, as if he received the supply price as if he received the supply price of goods or services from E even though he had not received the supply of goods or services from E.
2. 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;
Nevertheless, on October 31, 2014, the Defendant issued 14 copies of false tax invoices worth KRW 1,521,426,622 in total, from the time on May 8, 2015, including the issuance of a false tax invoice equivalent to KRW 120,39,809, as if D were to supply goods or services to F Co., Ltd., in spite of the fact that D Co., Ltd. supplied goods or services to F., Ltd., as shown in the attached list 2.
Summary of Evidence
1. Statement by the defendant in court;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Article 10 (3) 1 of the former Punishment of Tax Offenses Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (Article 10 (3) 1 of the same Act (which shall be amended by Act No. 16108, Dec. 31, 2018);
1. Imprisonment with prison labor among concurrent crimes: the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act: The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act [the fine shall be imposed at KRW 7,50,000 (30,000 x 25 times) of the Punishment of Tax Evaders Act, which is the sum of the fines imposed at KRW 300,00 per time;