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A defendant shall be punished by imprisonment for one year.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
[2018 Highest 1769] The Defendant is a person who has been engaged in wholesale and retail business of grain, food materials, etc. in the trade name of D from February 2, 2016 to December 2016.
1. On March 30, 2016, the Defendant issued a false statement of tax amount of KRW 8,569,000 in the supply price, even though he/she supplied food materials equivalent to KRW 138,00 to E, and issued a tax invoice of KRW 8,569,00 in the supply price, and from around that time to December 30, 2016, he/she issued 15 copies of the tax invoice of KRW 186,568,179 in the supply price as shown in the [Attachment] column (1) in the previous statement of crimes committed from that time to December 30, 2016.
2. On March 30, 2016, the Defendant issued a tax invoice of KRW 8,569,000 in the supply price of KRW 8,569,00 in the supply price of KRW 5,00 in the supply price of KRW 8,569,00 in the supply price of KRW 5,00 in the supply price of KRW 24,263,90 in the supply price of KRW 60,00 in the supply price of KRW 624,263,90 in the supply price of KRW 20 from that time to December 30, 201
3. On October 31, 2016, the Defendant received the processed tax invoice: (a) around D around October 31, 2016, the fact that the Defendant received the tax invoice of KRW 84,984,800 from the KM, even though there was no fact that the goods or services were supplied from the KM; and (b) around that time, from around December 31, 2016 to around December 31, 2016, received three copies of the tax invoice of KRW 250,00,90 in total, as in the attached list of crimes (3).
4. The Defendant issued a processing invoice around April 30, 2016, issued 112,158,00 won in total, as shown in the list of crimes listed in attached Table 112,158,00 won from around that time to December 30, 2016, although there was no fact that goods or services were supplied to F, the Defendant issued a invoice of KRW 19,540,000 in supply to F, although there was no fact that goods or services were supplied to F.
5. On August 22, 2016, the Defendant submitted a list of total tax invoices by customer with false entries, the sum of supply values as shown in [Attachment] List (5) at the Busan Dong Tax Office on August 22, 2016, 362,409.