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1. The defendant shall be punished by imprisonment with prison labor for a year and six months, and a fine of 1.7 billion won;
2. The defendant does not pay the above fine.
Reasons
Punishment of the crime
1. On August 29, 2012, the Defendant was sentenced to the suspension of the execution of three years in one year and six months from the date of imprisonment with labor for violating the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) by the Suwon District Court, and the judgment became final and conclusive on December 8, 2012.
2. In actual management of D Co., Ltd. (hereinafter “D”), the Defendant, in collusion with E for the following profit-making purpose, entered the amount equivalent to KRW 15,543,40,847,840 (i.e., KRW 1,316,024,60, KRW 1510,471, 400 in total supply value on the list of the total tax invoices by seller and by seller, although there was no fact that goods or services were supplied or supplied under the name of D (i.e., KRW 1,316,024, KRW 600, KRW 1,510,471, and KRW 2,139,250, KRW 250,00 in total, KRW 4,05,921,540, KRW 2,318,698,00 in total, KRW 2,17,94,100, KRW 8303,003,154,75000).
(1) The Defendant submitted a list of total tax invoices by seller (1) in collusion with E for profit-making purposes. Around October 25, 201, the Defendant: (a) made a preliminary return of value-added tax for the second period of No. 2011 in Ansan Tax Department; and (b) the fact was that D had not received any goods or services equivalent to KRW 1,510,471,40 in total from “F” or “G” during the said period; (c) although there was no fact that D had received any goods or services equivalent to the total value of supply from “F”, the Defendant submitted a false entry into the list of total tax invoices by seller as if the goods or services were provided.
(2) On January 25, 2012, the Defendant conspired with E for profit-making purposes, filed a final return of value-added tax for the second period of No. 201 in Ansan Tax Office, and the fact was that D had not received goods or services equivalent to KRW 2,139,250,200 in total of the supply value from F during the said period, and KRW 4,095,921,540 in total of the supply value from G, and submitted it to the public official in charge, as if having received such goods or services.