Text
1. The defendant shall be punished by imprisonment with prison labor for four months;
2.Provided, That 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 has served as a joint representative from February 13, 2013 to June 27, 2014, and as a sole representative from January 27, 2015 to August 28, 2015.
1. On February 7, 2014, the Defendant received a false tax invoice from the LOBF, and the Defendant was issued a copy of the tax invoice for the amount of KRW 1,342,072,72,727,72,727, which is the supply price of goods or services in the supply price of KRW 2,432,00,00,000, from the LOBF, even though the LOF received the supply of goods or services from the LOB.
2. (M) On January 28, 2014, the Defendant received a false tax invoice from H, and the fact was issued a copy of the tax invoice for KRW 57,600,000 (230,000) supply price of KRW 230,00,00, even when the Plaintiff received goods or services from H (172,400,000).
Summary of Evidence
1. Statement by the defendant in court;
1. Each police statement made to I, J, and K with each police statement made to I, J, and K, I, and each police statement made to L (secondly);
1. Details of each F-related settlement statement, each of the H-related construction contracts;
1. Application of Acts and subordinate statutes to an investigation report (componment of tax invoice), false invoice receipt details, tax invoice (F7 pages), tax invoice (H8 pages), investigation report (in search for witness M)
1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;
1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;
1. On the grounds of the suspended sentence under Article 62(1) of the Criminal Act, the sentencing conditions indicated in the records, such as the following circumstances and the Defendant’s age, sexual conduct, environment, family relationship, motive and consequence of the crime, etc., shall be determined as ordered in light of the following circumstances.
Since the act of receiving false tax invoices causes interference with the legitimate exercise of national tax collection rights and undermine the sound commercial order, it is necessary to strictly punish.