beta
Text
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated C, a corporation located in Dong-gu, Nam-gu, Naman-gu, Seoul, from January 2014 to September 2017.
1. No person who fails to receive goods or services supplied with a tax invoice shall receive any tax invoice under the added-value-added tax-related Acts;
A. A. On April 15, 2015, the Defendant was issued a tax invoice of KRW 34,727,00 for the supply price, from that time to December 28, 2015, without being supplied goods or services from D, even though he/she had not received the supply of goods or services from D at the office of the above C Co., Ltd. (hereinafter referred to as the “C office”), and received, from that time, a tax invoice of KRW 682,807,290 for the total supply price of KRW 15 times, as shown in Table 1 of the List of Crimes.
B. Around July 10, 2015, the Defendant was issued a tax invoice equivalent to KRW 517,065,230,000, in total, 12 times as shown in the annexed Table 2, from that time, even though he/she did not receive the supply of goods or services from E at the office of the above C Co., Ltd., the Defendant received one copy of the tax invoice consisting of 24,530,000 from the supply price to March 30, 2016, even though he/she had not received the supply of goods or services from E, and received the tax invoice consisting of KRW 517,06,230, respectively.
2. No person who submits a list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller without being supplied with goods or services;
A. On October 27, 2015, the Defendant filed a false list of total tax invoices for individual suppliers, as if he received goods equivalent to KRW 120,00,00 from D, while filing a return of value-added tax for the first taxable period of the year 1, 2015 at the Yananandong-dong-dong-dong-dong-dong-dong 550 at around 27, 2015 at the Yanandong-dong-dong-dong-dong 550.