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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Criminal facts
No person shall issue or receive the tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act.
1. Around January 31, 201, the Defendant issued a false tax invoice of KRW 7,00,000, not by supplying goods or services to E at the office of the D Company located in Busan Metropolitan City, and issued a tax invoice of KRW 7,000,000, from that time until November 10, 2011, the Defendant issued 19 copies of the total value of the same method 1,453,826,000, including the entry in the list of crimes in the attached sheet 1.
2. On July 11, 2011, the Defendant received false tax invoices of KRW 138,295,680, the supply price of KRW 138,295,680, not being supplied with goods or services from F at the office of the said D Company, and received 11 copies of the tax invoices of KRW 85,81,280, in total, from August 29, 201, from that time, until August 29, 2011.
Summary of Evidence
1. Partial statement of the defendant;
1. Each legal statement of witness G and H;
1. Examination protocol of the accused by prosecution;
1. The Defendant and the defense counsel’s defense of the assertion of the Defendant of the copy of the tax invoice and the defense counsel asserted that the issuance of each tax invoice listed in the separate sheet No. 1 does not issue the tax invoice without the supply of goods or services.
Article 11-2(4) of the former Punishment of Tax Evaders Act (amended by Act No. 7321 of Dec. 31, 2004) provides that “any act of issuing or delivering a tax invoice without being supplied with goods or services” shall be punished. This is not only an act of delivering or receiving a tax invoice without being supplied with goods or services, but also an act of being supplied with goods or services by a person other than the actual supplier of the goods or services.