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A defendant shall be punished by imprisonment for not more than ten 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 the representative of “B” manufactured by ordering steel, industrial machinery, etc.
No person who is obliged to prepare and deliver the tax invoice under the provisions of the Value-Added Tax Act, shall deliver it by false entry, or receive it without supplying goods or services.
1. On June 2008, the Defendant, while delivering a tax invoice to “D (State)” operated by C at the office of Seongbuk-gun, Seongbuk-gun, the Defendant, while actually supplying the machinery equivalent to KRW 194,909,09,090, and issued a tax invoice indicating excessive supply value as if he supplied the machinery equivalent to KRW 1,050,90,09,090, and issued a false tax invoice for three times starting from that time, even though he actually supplied the goods equivalent to KRW 1,394,849,99, as shown in the attached list 1 of the crime list, but supplied the goods equivalent to KRW 2,623,90,09,089.
2. On June 2008, the Defendant: (a) received a tax invoice from the above “B” office; (b) received a tax invoice as if the Defendant supplied goods or services equivalent to KRW 50,000,000, in spite of the fact that the Defendant actually supplied goods or services to the said “B” office; and (c) received a tax invoice in the amount of KRW 408,482,000 from that time without supplying goods or services for six times as shown in the annexed crime list 2.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation;
1. Application of each tax invoice statute;
1. Article 11-1 (1) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter referred to as “the Punishment of Tax Evaders Act”) on each of the relevant laws on criminal facts, and Article 11-1 (4) 1 of the Punishment of Tax Evaders Act (the receipt of tax invoices for processed transactions) of the Punishment of Tax Evaders Act
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. Article 62 of the Criminal Act: