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A defendant shall be punished by imprisonment for six months.
However, 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
The Defendant is a business entity that operates “D” in the business of manufacturing signs, fountains, etc. located in the Cdong of the building of Pakistan-si.
1. Crimes committed by issuing and receiving a processed tax invoice;
A. On August 6, 2015, the Defendant received a tax invoice from the above company without receiving the supply of goods or services, and from the above company, one of the tax invoices stating “E” and “32,320,000 won” as the supply value. From the above date and time to December 29 of the same year, the Defendant received a tax invoice of KRW 140,820,000 in total for four times in the same manner as indicated in paragraph (1) of the attached crime list. (b) Even if the Defendant did not supply goods or services at the above company on August 3, 2016, the Defendant issued one tax invoice stating “F,36,000,000 won” as the supply value.
In addition, the Defendant issued a tax invoice equivalent to KRW 615,750,000, total supply value of 26 times in total, as described in the attached Table No. 2, from the above date to June 30, 2017, as stated in the attached Table No. 2. 2.
2. On July 25, 2016, the Defendant committed the crime by false entry in the list of the total tax invoice by buyer: (a) entered Chapter 4 of the tax invoice amounting to KRW 66,900,000 in the first period of the tax invoice by buyer, which was entered in the list of the total tax invoice by buyer, and submitted it to the Government in 2016, although there was no fact
Summary of Evidence
1. Defendant's legal statement;
1. Investigation report of value-added tax;
1. A list of total tax invoices by customer, and each tax invoice;
1. Application of Acts and subordinate statutes to accusations and accusationss;
1. Article 10 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) provides for the relevant criminal facts and for the choice of punishment.