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A defendant shall be punished by imprisonment for one year.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The defendant is the representative of the E Company established for the purpose of selling building materials in Gangnam-gu Seoul and 604.
1. No person shall issue or receive a tax invoice under the added-value-added tax-related Acts without supplying or being supplied with goods or services;
Nevertheless, around March 10, 2012, the Defendant was issued a false tax invoice of KRW 2,675,958,000 in total for 36 times as shown in the annexed crime list (1) between the period from January 5, 2015 and the period from January 5, 2015, as in the following manner, even though Dong-dong, Inc. did not receive the goods or services from M, as if it was supplied, even though it was supplied, and as if it was supplied, the Defendant was issued a false tax invoice of KRW 98,370,00 in total.
2. No person who submits a false list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller without being supplied with goods or services under the Value-Added Tax Act;
Nevertheless, around April 25, 2012, the Defendant: (a) filed a preliminary return of value-added tax at the Samsung Tax Office located in Gangnam-gu, Seoul, Seoul, on the first half of 114 (former 1dong), with respect to E Company; (b) the Defendant submitted to the Government a list of total tax invoices by seller, stating as if he/she received supply of goods or services from MC; and (c) from January 25, 2015, the Defendant submitted a false list of total tax invoices by seller, stating as if he/she received supply of goods or services from MC; and (d) from January 1, 2012 to February 2, 2014, E Company submitted a list of total tax invoices by seller over 12 times during the taxable period from January 25, 2012 to December 2, 2014, stating as if he/she received goods or services from a customer.