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The defendant is innocent. The summary of this judgment shall be notified publicly.
Reasons
1. The Defendant is a person who actually operated D Co., Ltd. (hereinafter “D”) with the purpose of constructing construction business from April 24, 2007 to May 31, 2014 (hereinafter “D”).
In around 2012, the Defendant received from E the instant construction project “F Co., Ltd. (hereinafter “F”)’s G new construction project (hereinafter “F”) from E, and received a request from the Defendant to lend the name of D, and accordingly, the Defendant agreed to lend the name of D, under the condition that E bears corporate tax, value-added tax, and four major premiums, arising from the process of performing the instant construction project, and that E bears the burden of corporate tax, value-added tax, and insurance premium. Upon the request of E, the Defendant intended to issue or issue a tax invoice to E to the customer.
1. No tax invoice under the Value-Added Tax Act shall be issued without supplying any goods or services for which a false tax invoice is issued;
Around December 12, 2013, the Defendant, as seen above, issued a false tax invoice of KRW 1,694,885,000, under the presumption that D supplied goods or services without supplying goods or services to F, and that D provided false tax invoices of KRW 1,694,85,000, under the presumption that D supplied goods or services to F.
2. It shall not be supplied with any goods or services received in falsity, but shall not be issued with a tax invoice under the Value-Added Tax Act;
On September 15, 2012, the Defendant: (a) around September 15, 2012, at the foregoing D office, issued a false tax invoice of KRW 600,000 in total as shown in the separate sheet of crime (1) from that time until November 12, 2013, as shown in the separate sheet of crime (1), as follows: (b) as if the Defendant had not been supplied with goods or services by H; and (c) as if he had not been provided with such goods or services by H, the Defendant pretended to have been provided with a false tax invoice of KRW 600,00,000;
3. Submission of a false list of total tax invoices by customer.