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Defendant
A shall be punished by imprisonment of two years and fine of 1.3 billion won, by imprisonment of three years and fine of 2.4 billion won.
Reasons
Punishment of the crime
[2018Gohap133] Defendant A is a person who was registered as the representative of the building C and E located in Yongsan-gu Seoul Metropolitan City and the building D. Defendant B proposed that Defendant A be punished for money by issuing and receiving a processed tax invoice and invoice using “E,” a business entity without any human and material facilities, such as an office, employee, transportation vehicle, etc., and the Defendants conspired to issue and receive the processed tax invoice and invoice using the name of “E”.
1. Around January 2013, the Defendants issued a processed tax invoice of an amount equivalent to KRW 820,470,000 of the supply price as if they supplied goods or services to H without supplying goods or services to H (hereinafter “H”) at the residence of the Defendants, which had been in Yongsan-gu Ftel G at ancient-si. Around that time, the Defendants issued a processed tax invoice of an amount equivalent to KRW 7,726,209,00 in total over 935 times in total, as indicated in the relevant part of the attached Table 1, from around that time, to the end of February 2013, 2013, among the following crimes: (a) the Defendant issued a processed tax invoice of an amount equivalent to KRW 820,470,00 in value as if they were supplied with goods or services to H; and (b) the Defendant A issued a processed tax invoice of an amount equivalent to KRW 135,05,00 for the pertinent taxable period until June 2014.
2. From January to June 2013, the Defendants received processed tax invoices: (a) issued two copies of the processed tax invoices equivalent to the total supply value of KRW 1,10,487,00, as if they were supplied with goods or services from H even without being supplied with goods or services by H; (b) around that time, the Defendants issued a processing tax invoice equivalent to the total supply value of KRW 3,812,827,000 in the attached Table 2 from that time to the end of the end of 2013, as shown in the attached Table 2, including the number 1,2, and the total supply value of KRW 3,812,827,00 in total, five times; and (c) by June 2014, Defendant A was as listed in the attached Table 2, 2014.