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In the case of paragraph 2 of the 2020 Godan924 case, the defendant is judged to be a crime of No. 2 No. 1 in the annexed list of crimes.
Reasons
Punishment of the crime
[Criminal Power] On June 7, 2019, the Defendant was sentenced to imprisonment with prison labor for six months and one year of suspended execution for the crime of obstruction of performance of official duties at the District Court of the Republic of Korea on June 7, 2019 and the said judgment became final
【Criminal Facts】
The Defendant is a business operator who actually operates D in Seoul Jung-gu B building C.
1. The Defendant issued a false tax invoice and falsely entered and submitted a list of total tax invoices by customer on July 1, 2019, even though he did not provide goods or services, issued a tax invoice of KRW 130,000,000 of the supply value in E, and around July 1, 2019, entered a list of total tax invoices of KRW 130,000,000 in total, as shown in Appendix 1, and submitted it to the tax office.
2. The Defendant entered and submitted a false tax invoice and a false list of total tax invoices by seller on April 29, 2019, even though not being provided with goods or services, issued a tax invoice of KRW 50,000,000 from E, and around July 2019, entered a list of total tax invoices by KRW 180,510,000 in the tax office, as shown in the separate sheet 2, and submitted it to the tax office.
The Defendant, from March 5, 2018 to November 7, 2019, runs the interior business with the name of “G” from the Gyeonggi-gu F and the first floor from around March 5, 2018.
No person shall issue or receive a tax invoice without supplying or being supplied with goods or services under the Value-Added Tax Act, and shall submit a list of total tax invoices by seller or seller by false entry.
1. Notwithstanding the fact that the Defendant received a false tax invoice around December 30, 2018 does not receive the goods or services from H, the Defendant received a false tax invoice of an amount equivalent to KRW 20,000,000 from that time to April 16, 2019, including the receipt of a false tax invoice of an amount equivalent to KRW 20,000,000.