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A defendant shall be punished by imprisonment for not more than ten months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
1. No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;
On June 30, 2015, the Defendant issued a false tax invoice of an amount equivalent to KRW 48,00,000,000, in total nine times from the above date to December 31, 2015, including the issuance of a false tax invoice of an amount equivalent to KRW 754,840,000, in total, as shown in the list of crimes in the attached Table, even though the said company did not have supplied goods or services to E at the office located in Yeongdeungpo-gu Seoul Metropolitan Government (State) Section B C, Yeongdeungpo-gu Office, Seoul, and issued a false tax invoice of an amount equivalent to KRW 90,00,000, in total twice.
2. Notwithstanding that no person who submits a false list of total tax invoices by seller under the Value-Added Tax Act was supplied with goods or services, the Defendant, even though he did not submit a false list of total tax invoices by seller under the Value-Added Tax Act, on January 24, 2016, prepared and submitted a list of total tax invoices stating false facts as if he were provided with goods or services equivalent to the supply price of 575,550,000 won from F, notwithstanding the fact that D was supplied with goods or services from 38 Young-gu, Seoul Metropolitan Government Line milk 1,00,000 won.
Summary of Evidence
1. Defendant's legal statement;
1. The police statement concerning G;
1. A written accusation;
1. A report on termination of investigation related to trading order;
1. A list of electronic tax invoices and individual tax invoices by seller;
1. Details of tax return;
1. Application of Acts and subordinate statutes on account transactions;
1. Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 13, 2018; hereinafter the same) on criminal facts and Article 10(3)1 of the same Act (amended by Act No. 16108, Dec. 13, 201); and