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A defendant shall be punished by imprisonment for six months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
During the period of Ansan-si, the Defendant, as the representative of the business entity “D” on the C2st floor of the Gu, conspired with E, etc. to issue or issue a processing tax invoice under the name of the said business entity without any real transaction.
1. Around January 25, 2011, the Defendant reported the establishment of value-added tax for the second half year of 2010 in Gyeyang-gu, Annyang-si, the Defendant: (a) stated in “F” a false list of tax invoices by customer as if he supplied goods or services of the same amount; (b) stated a false list of tax invoices by customer as if he/she supplied goods or services of the same amount; and (c) submitted a false list of tax invoices by customer in the amount equivalent to KRW 22,737,50 in total of supply values by customer in five businesses, as described in the attached list of crimes Nos. 1 through 5, 201.
2. The Defendant reported the establishment of value-added tax at the above date, at the above time and place in 2010, entered the list of total tax invoices by seller as shown in the list of offenses Nos. 6, 7, including the false entry of the list of total tax invoices by seller as if the Defendant did not receive goods or services equivalent to KRW 130,000,000 from “G”, and submitted the list of total tax invoices by seller for the above period, as shown in the list of offenses Nos. 6, 7.
3. Around July 25, 2011, the Defendant reported the establishment of value-added tax for the first year of 201 in Gyeyang Tax Office at the same time, and the fact is equivalent to KRW 218,34,00,000, in total of supply value for five companies selling the same amount, as shown in the attached list of crimes, as if he/she supplied goods or services of the same amount despite the fact that he/she did not supply goods or services equivalent to KRW 15,04,00, the sum of supply value for each seller, as shown in the attached list of crimes.