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A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
From 2013 to 2013, the Defendant is a person who has run a test enterprise with the trade name “D” in Seongbuk-gu, Changwon-si, Changwon-si.
1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;
On February 10, 2014, the Defendant issued three copies of the tax invoice equivalent to KRW 520,000,000 in total, from that time to June 2, 2014, as if he provided services equivalent to KRW 60,000,00 in supply price to E, although the fact at the office of the above company did not have supplied goods or services, from that time, until June 2, 2014, the Defendant issued three copies of the tax invoice equivalent to the total supply price of KRW 520,00,00 in total, as shown in the attached list of crimes.
2. No person who is obligated to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts shall issue any tax invoice without issuing the tax invoice or with false entries therein;
Notwithstanding that the Defendant provided construction services equivalent to KRW 63,573,636 of the supply price to “G” from the Seongbuk-gu, Changwon-si, Changwon-si, Seoul, on October 30, 2013, the Defendant failed to issue tax invoices in the same manner from that time until June 30, 2014, from that time to June 30, 2014, four copies of the supply price of KRW 532,49,99 in total, as shown in the list of crimes in the attached Form (2).
3. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;
The Defendant issued a false statement of tax amounting to KRW 47,00,000 as if he/she received a false statement of tax, even though he/she had not received the supply of goods or services, around October 17, 2014, the fact at H in Yongsan-gu, Changwon-si, Chungcheongnam-si, Changwon-si, Seoul, by the same method as between December 18, 2014, even if he/she had not received the supply of goods or services.