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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
1. On April 12, 2013, the Defendant registered a business operator D in the name of the father of the Defendant, in order to avoid compulsory execution of taxes in arrears at the Busan Busan District Tax Office.
Accordingly, the defendant registered the business with another person's name for the purpose of evading tax evasion or compulsory execution.
2. The Defendant, who failed to issue a tax invoice on January 2014, supplied goods or services equivalent to KRW 4,636,363,363 in total supply value to E, and did not issue a tax invoice under the Added Tax Act, as well as supplied goods or services between around that time and December 31, 2016, which are equivalent to KRW 914,761,810 in total supply value of 86 times from that time to December 31, 2016, did not issue a tax invoice under the Added Tax Act.
3. Although the Defendant, in collusion with F on April 2014, was supplied goods or services worth KRW 1,354,545 in total, and was supplied with goods or services worth KRW 1,35,545, the Defendant did not receive tax invoices under the Value-Added Tax Act from around that time to December 31, 2016, in collusion with the other party to the transaction over 11 occasions, as shown in attached Table 2, and was supplied with goods or services worth KRW 35,730,634 in total, and did not receive tax invoices under the Value-Added Tax Act even from around that time.
4. On April 30, 2014, the Defendant issued 30 copies of the tax invoice under the Value-Added Tax Act, even though there was no fact that the Defendant supplied goods or services, as if he supplied goods or services in an aggregate amount of KRW 7,200,00 to G, as well as from around that time to December 31, 2016, the Defendant issued 30 copies of the tax invoice under the Value-Added Tax Act equivalent to the total value-added amount of KRW 474,763,636, as shown in the list of crimes in the attached Table 3, even though there was no fact that the goods or services were supplied.
5. The Defendant who submits a false list of total candidates shall be around July 25, 2014.