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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 one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operates the “C”, which is a ship oil supplier in Busan-gu.
No person who is required to have a tax invoice issued pursuant to the Value-Added Tax Act shall be issued a tax invoice through a prior agreement.
Nevertheless, on April 4, 2018, the Defendant was supplied with the MaF-180 drums equivalent to the supply price of 41,363,636 won from the person who was not the person who was not the party who was the party who was the party who was the party who was the party who was the party in the name, and did not receive the tax invoice in collusion with the above person who was the party who was the party in the name. From around that time to December 31, 2018, the Defendant was provided with oil equivalent to the total supply price of 2,152,436,364 won from the person who was the party who was the party in the name and was the party who was the party in the name, but did not receive the tax invoice in collusion with the above person who was the party in the name.
Summary of Evidence
1. Defendant's legal statement;
1. Application of the Acts and subordinate statutes on the written accusation;
1. Punishment of a Tax Evaders Act, Article 10 (2) 1 of the Punishment of Tax Evaders Act, or choice of imprisonment with prison labor;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. To take into account the favorable circumstances in which the sentence of imprisonment is chosen, taking into account the supply value of the tax invoice issued without the reason for sentencing under Article 62(1) of the Criminal Act, and the amount of the tax from the sale is deemed to have been paid in full, and the closure of the business and the non-offending of
In addition, it shall be decided as ordered in consideration of all the circumstances that are conditions for sentencing, such as the age, character and conduct, environment, motive and background of the crime, and circumstances after the crime.