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A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The defendant is the representative director of "Agricultural Corporation C" in Gwangju City.
1. Around January 26, 2015, the Defendant issued a false tax invoice of the amount equivalent to KRW 20,389,820 in total supply value as if he/she supplied goods or services, even though he/she did not supply goods or services to C Office of an agricultural corporation, and the Defendant issued false tax invoice of the amount equivalent to KRW 638,475,00 in total, 12 times from January 10, 2015 to January 26, 2015, as shown in attached Table 1.
2. Issuing a false statement of tax invoice;
A. On January 12, 2015, the Defendant issued a false statement of tax amounting to KRW 291,491,320, by issuing a tax invoice of KRW 356,491,320, total supply value for six times from January 10, 2015 to January 26, 2015, even though the Defendant supplied goods equivalent to KRW 65,00,00 to Jeju Agricultural and Fisheries Co., Ltd., Ltd. for KRW 65,00,00.
B. On January 10, 2015, the Defendant issued a false statement of tax amounting to KRW 171,350,000, when he/she supplied goods equivalent to KRW 62,272,727 to D, and even after having supplied goods equivalent to KRW 171,350,00,000, at the place specified in paragraph 1.
3. Receiving a false statement of tax invoice;
A. On January 12, 2015, the Defendant was issued a false statement of tax amounting to KRW 1,038,853,340 on three occasions, as shown in attached Table 3, when he/she received goods equivalent to KRW 1,00,00,00 from T&D P P. In fact, the Defendant was issued a false statement of tax amount equivalent to KRW 38,853,340 on three occasions, as in attached Table 3, from January 9, 2015 to January 13, 2015, when he/she received goods equivalent to KRW 1,03,853,340.
B. On January 12, 2015, the Defendant supplied goods equivalent to KRW 140,00,000 from Jeju Agricultural and Fishery Co., Ltd. at the place indicated in paragraph (1).