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Defendant
A Imprisonment with prison labor of one year and six months, and fines of 1,500,000,000 won, and Defendant B and C shall be punished by imprisonment with prison labor of six months.
Reasons
Punishment of the crime
[2018 Gohap 5-1] (Defendant A)
1. The Defendant committed the crime against D gas stations is a person who actually operated D gas stations located in E at the time of racing, and F is the nominal owner of the registration of the said D gas stations.
(a) No person who receives a tax invoice for processing shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services for profit;
Nevertheless, on August 31, 2013, the Defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 320,763,637 of the supply price, even though he did not receive goods or services from H, the office of H, a corporation located in Seongdong-gu Seoul Special Metropolitan City G on August 31, 2013.
In addition, the Defendant was issued a processed tax invoice as if he was supplied with goods or services equivalent to KRW 3,686,218,184 in total, even though he was not supplied with goods or services five times in total, such as the list of crimes in the attached Table (1) from around that time to December 31, 2013.
(b) No person who submits a list of total tax invoices by seller shall prepare and submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without receiving any goods or services for profit-making purposes;
Nevertheless, on January 27, 2014, when the Defendant reported the second value added tax at the racing tax office located in 335 won in Korean won on January 27, 2014, the Defendant submitted a list of total tax invoices for individual suppliers prepared in falsehood at KRW 3,686,218,184 with the total supply value as stated in the preceding paragraph in the manner of receiving the invoice for processed tax amount equivalent to KRW 3,686,218,184 as the supply value as stated in the preceding paragraph.
2. The defendant who committed an offense against the I gas station in Ulsan Metropolitan City.