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Defendants shall be punished by imprisonment for six months.
However, with respect to Defendant I, it shall be for one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
Defendant
A was the person who actually runs the above company with the trade name of H from Seocheon-si G (hereinafter “H”), and Defendant I was the representative in the name of the above H, with intent to establish H under the name of Defendant I, and receive a false tax invoice from AX, etc., and then receive the deduction of value-added tax. Defendant A actually operates the above H, and made a false tax return at the tax office. Defendant A planned to search for and deliver cash in return for issuance of a false tax invoice to AY, etc. according to Defendant A’s instructions, or to implement the unemployment of the above H at the time of a tax investigation.
1. The Defendants were prohibited from submitting to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without being supplied with or being supplied with goods or services. However, on July 25, 201, upon filing a value-added tax return on July 25, 201, the Defendants prepared a false list of total tax invoices by seller and submitted a false list of total tax invoices by seller, as they were supplied with goods or services amounting to KRW 27, 585,825,535 without being supplied with goods or services from “K”.
As a result, Defendants conspired not to be supplied with goods, and submitted to the Government a list of total tax invoices by seller by false entry.
2. Even if the Defendants were not to perform an act of submitting to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without being supplied with or being supplied with goods or services, the Defendants, upon filing a return of value-added tax on January 25, 2012, shall make a false list of total tax invoices by seller as they were supplied with goods or services equivalent to KRW 48, supply price of 821,827,30 without being supplied with goods or services from an enterprise “AX”.