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A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The defendant is the actual operator of "C" who has his domicile in Busan Metropolitan Government B and has his business type of artificial park construction business.
1. No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that are to be issued with false sales tax invoices;
On May 30, 2016, the Defendant issued a tax invoice of total amount of KRW 72,460,280,000 without supplying goods or services, as shown in the separate sheet of crime (1) from around that time to October 8, 2016, without supplying goods or services, to F that operates the said singing practice room, including issuing a tax invoice of KRW 5,00,000, stating as if the goods or services were supplied, although there was no fact that the Defendant supplied goods or services to F that operates the said singing practice room.
2. No act of submitting to the Government a list of total tax invoices by seller under the Value-Added Tax Act submitted by false buyer by entering it falsely;
A. On July 25, 2016, the Defendant filed a value-added tax return for a period of 1,2016 from the Easternbook located in 269 Doocheon-ro 269, Busan, the Defendant filed a false statement on the supply price of goods or services equivalent to KRW 5,00,000, in spite of the fact that he/she had not supplied goods or services to F who operates a singing practice room, and submitted a false statement on the list of crimes in attached Table (2) stating that he/she supplied goods or services equivalent to KRW 109,50,000, in total, even though he/she had not supplied goods or services to nine companies, as shown in the list of crimes in attached Table (2).
B. On January 25, 2017, the Defendant filed a value-added tax return for the second half-year period (determined) of 2016 from the Eastern Tax Office located in 269 Doocheon-ro 269, Busan, Busan, around January 25, 2017.