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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 one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is the representative of B who is a design company.
No act of issuing or being issued a tax invoice without supplying or being supplied with goods or services under the Value-Added Tax Act, and a list of the total tax invoices by purchaser or seller shall be submitted to the Government by entering it in falsity.
1. Around December 16, 2015, the Defendant issued false tax invoices: (a) the Defendant prepared and issued 29 copies of false tax invoices in total amount of KRW 955,202,543, total supply value to three business parties, such as separate tax invoices (1) during the period from December 16, 2015 to December 13, 2017, for the following reasons: (b) the Defendant, even though he/she had not supplied advertising agency services and Brazil printed materials to F Co., Ltd. (business number: G) even though he/she did not supply the advertising agency services and Brazil printed materials; (c) provided false tax invoices equivalent to KRW 20,00,000; and (d) during the period from December 16, 2015 to December 13, 2017.
2. Around January 2015, the Defendant submitted a false list of total tax invoices in an amount equivalent to 38,500,000 won in total of supply values as indicated in paragraph (2) of the separate sheet, including the submission of a false list of total tax invoices to E (business number: H) as if he/she supplied goods equivalent to 8,50,000 won to E (business number: H) by filing a report on the confirmation of the second value-added tax in 2014, the Defendant did not supply goods or services.
3. On January 2016, the Defendant submitted a false list of total tax invoices by purchaser, stating a list of total tax invoices by purchaser, as if he/she received goods or services equivalent to KRW 9,014,682 from the I Co., Ltd. (J) despite that he/she did not receive any goods or services by filing a return of the second-term value-added tax return on Kim Sea, 2015.