beta
Text
A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who runs a wholesale business with the trade name “C” in Seongdong-gu Seoul Metropolitan Government.
1. No person shall receive an invoice under tax-related Acts for income without being supplied with goods or services;
On February 29, 2012, the Defendant was issued a false tax invoice amounting to KRW 1,048,53,990 in total, 25 times from December 31, 2013, as shown in the [Attachment Table (1] to December 31, 2013, as if the Defendant had not received goods or services from “dydyd” in the above C Office, as if the supply price was supplied from “dydydyd” in an amount equivalent to KRW 38,750,00,000.
2. Submission of a sum table of invoices by false seller;
A. On February 10, 2013, the Defendant: (a) at the Sungdong Tax Office located in Seongdong-gu, Seongdong-gu, Seoul (297), from January 1, 2012 to December 31, 2012, at the Sungdong Tax Office, the Defendant prepared a false list of invoices by seller in 2012, and submitted a false list of invoices by seller to the public official in charge, even if the Defendant received goods equivalent to KRW 13,510,000 from the said “Nych Co., Ltd.”; and (b) received goods equivalent to KRW 800,520,000 from the supply of goods.
B. On February 10, 2014, the Defendant: (a) from January 1, 2013 to December 31, 2013, the Defendant: (b) supplied the goods equivalent to KRW 28,000,000, to the said “NND”; (c) provided the goods of KRW 438,337,000; and (d) falsely prepared a list of invoices by purchaser in 2013 and submitted it to the public official in charge.
3. On January 21, 2012, the Defendant, who did not receive a tax invoice, was provided with transportation services equivalent to KRW 3,636,364 from “D” at the above C office, but was not issued a tax invoice for the pertinent transaction from the above C office, and the Defendant re-issued the list of crimes in attached Form (2) from around that time to December 31, 2013.