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A defendant shall be punished by imprisonment for not more than ten months.
However, 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
The defendant, as a substantial representative of the D Cowal station in Chungcheongbuk-gun C, shall not issue or issue a tax invoice under the Value-Added Tax Act without supplying or being supplied any goods or services, or submit to the Government a false list of the total tax invoices by seller and by seller.
1. The Defendant: (a) around May 31, 201, without supplying goods or services at the gas station; (b) issued a tax invoice equivalent to KRW 221,363,636 of the supply price to E gas station; and (c) issued a tax invoice equivalent to the supply price of KRW 221,363,63 of the supply price at E gas station; and (d) from May 31, 201 to May 31, 201;
6. By the end of July 15, 201, a tax invoice in an amount equivalent to KRW 313,363,636, and a tax invoice in an amount equivalent to KRW 727,236,363, each of the total supply value on two occasions at the above E stations, and a tax invoice in an amount equivalent to KRW 727,236,363, and a tax invoice in an amount equal to the total supply value on two occasions at the F station. Around July 25, 2011, a false tax invoice in an amount equivalent to KRW 1,081,262,543 (amount to KRW 1,040,59,99,99, total supply value included in the issuance of the said tax invoice, as shown in
2. On May 31, 201, the Defendant: (a) received a tax invoice and submitted a false list of total tax invoices by customer; (b) received a tax invoice equivalent to KRW 663,690,909 from G without being supplied goods or services at the gas station of the above Defendant; and (c) received a tax invoice equivalent to the supply value of KRW 663,690,909 from May 31, 201, as shown in
6. Until July 13, 201, a total of KRW 1,027,20,000, respectively, was issued from G twice. A total of KRW 1,242,320,838 (amounting to KRW 1,027,20,000) including the details of receipt of the said tax invoice, as shown in the attached Table 2, from the Incheon Tax Office around July 25, 201.